https://www.taxtmi.com/caselaws?id=248306 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal and confirming the eligibility of the assessee for deduction under section 80P for recovery and service charges. The Tribunal considered the income from service and recovery charges as integral to the main activity of providing credit facilities to members, making it eligible for the deduction. en-us Tue, 20 May 2014 00:00:00 +0530 Mon, 09 Jun 2014 13:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248306 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal and confirming the eligibility of the assessee for deduction under section 80P for recovery and service charges. The Tribunal considered the income from service and recovery charges as integral to the main activity of providing credit facilities to members, making it eligible for the deduction. Case-Laws Income Tax Tue, 20 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248306