https://www.taxtmi.com/caselaws?id=70810 The Tribunal ruled in favor of the assessee, allowing the deduction under section 80P(2)(a)(vii) of the Income-tax Act, 1961. The decision was based on the President's involvement in marketing activities, which were deemed to satisfy the criteria of engaging in allied activities as specified in the provision. Additionally, the Tribunal interpreted 'individual' in the proviso to include primary societies with voting rights, affirming that such societies qualified as 'individuals' under the provision. As a result, the Tribunal upheld the Appellate Assistant Commissioner's order, dismissing the department's appeals for both years. en-us Wed, 23 Apr 1986 00:00:00 +0530 Tue, 19 Apr 2011 13:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70810 The Tribunal ruled in favor of the assessee, allowing the deduction under section 80P(2)(a)(vii) of the Income-tax Act, 1961. The decision was based on the President's involvement in marketing activities, which were deemed to satisfy the criteria of engaging in allied activities as specified in the provision. Additionally, the Tribunal interpreted 'individual' in the proviso to include primary societies with voting rights, affirming that such societies qualified as 'individuals' under the provision. As a result, the Tribunal upheld the Appellate Assistant Commissioner's order, dismissing the department's appeals for both years. Case-Laws Income Tax Wed, 23 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70810