https://www.taxtmi.com/caselaws?id=209777 The High Court upheld the appeal, emphasizing the validity of the Assessing Officer's decision and the appellant's entitlement to deduction under Section 80P(2)(e) for income derived from letting of storage space, as supported by relevant case laws and the promotion of rural economy. The Tribunal found no error in the Assessing Officer's decision, leading to the cancellation of the Commissioner's order. en-us Tue, 26 Apr 2011 00:00:00 +0530 Sat, 04 Feb 2012 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209777 The High Court upheld the appeal, emphasizing the validity of the Assessing Officer's decision and the appellant's entitlement to deduction under Section 80P(2)(e) for income derived from letting of storage space, as supported by relevant case laws and the promotion of rural economy. The Tribunal found no error in the Assessing Officer's decision, leading to the cancellation of the Commissioner's order. Case-Laws Income Tax Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209777