https://www.taxtmi.com/caselaws?id=214379 The High Court ruled in favor of the Revenue, disallowing deductions claimed under sections 80P(2)(e) and 80G of the Income-tax Act, 1961. The Court emphasized that income from storage charges did not qualify for deduction under section 80P(2)(e) as it was not from letting out storage space. Additionally, the Court remanded the issue of classifying expenditure for reconsideration. The writ petition was dismissed as infructuous. en-us Wed, 08 Sep 2010 00:00:00 +0530 Thu, 28 Jun 2012 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214379 The High Court ruled in favor of the Revenue, disallowing deductions claimed under sections 80P(2)(e) and 80G of the Income-tax Act, 1961. The Court emphasized that income from storage charges did not qualify for deduction under section 80P(2)(e) as it was not from letting out storage space. Additionally, the Court remanded the issue of classifying expenditure for reconsideration. The writ petition was dismissed as infructuous. Case-Laws Income Tax Wed, 08 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214379