https://www.taxtmi.com/caselaws?id=118288 The Tribunal upheld the CIT(A)'s decision to allow the deduction under section 80P(2)(a)(vi) for the assessment years 1995-96 and 1997-98, dismissing the revenue's appeals. The Tribunal found that denial of the deduction solely based on the non-production of books of account was unjustified when all other statutory conditions were met, emphasizing that previous and subsequent years had received the deduction and that the society's members remained consistent. The Tribunal considered the revenue's arguments citing previous judgments irrelevant and ruled in favor of the assessee. en-us Tue, 16 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 16:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118288 The Tribunal upheld the CIT(A)'s decision to allow the deduction under section 80P(2)(a)(vi) for the assessment years 1995-96 and 1997-98, dismissing the revenue's appeals. The Tribunal found that denial of the deduction solely based on the non-production of books of account was unjustified when all other statutory conditions were met, emphasizing that previous and subsequent years had received the deduction and that the society's members remained consistent. The Tribunal considered the revenue's arguments citing previous judgments irrelevant and ruled in favor of the assessee. Case-Laws Income Tax Tue, 16 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118288