https://www.taxtmi.com/caselaws?id=245835 The Tribunal allowed the appeal, restoring the original assessment order and granting the deduction under Section 80P(2)(a)(i) to the assessee society. The Tribunal held that Section 80P(4) does not apply to cooperative societies, relying on judgments from the jurisdictional High Court and the Gujarat High Court. The stay application by the assessee was dismissed as infructuous. en-us Fri, 04 Apr 2014 00:00:00 +0530 Wed, 09 Apr 2014 10:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245835 The Tribunal allowed the appeal, restoring the original assessment order and granting the deduction under Section 80P(2)(a)(i) to the assessee society. The Tribunal held that Section 80P(4) does not apply to cooperative societies, relying on judgments from the jurisdictional High Court and the Gujarat High Court. The stay application by the assessee was dismissed as infructuous. Case-Laws Income Tax Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245835