Revenue's Interpretation of 'Members' in Section 80P(2)(a)(i) Challenged for Creating Unsupported Classification in Tax Statute.

Revenue's Interpretation of 'Members' in Section 80P(2)(a)(i) Challenged for Creating Unsupported Classification in Tax Statute. https://www.taxtmi.com/highlights?id=19028 Denial of deduction u/s 80P(2)(a)(i) - objections of the Revenue that the ‘members’ defined in sub-clause(i) of section 80P(2) should only include voting members would amount to a classification within classification which is beyond the purview of tax statute - AT en-us Wed, 25 Jun 2014 19:43:41 +0530 Wed, 25 Jun 2014 19:43:41 +0530 TaxTMI RSS Generator Revenue's Interpretation of 'Members' in Section 80P(2)(a)(i) Challenged for Creating Unsupported Classification in Tax Statute. https://www.taxtmi.com/highlights?id=19028 Denial of deduction u/s 80P(2)(a)(i) - objections of the Revenue that the ‘members’ defined in sub-clause(i) of section 80P(2) should only include voting members would amount to a classification within classification which is beyond the purview of tax statute - AT Highlights Income Tax Wed, 25 Jun 2014 19:43:41 +0530 https://www.taxtmi.com/highlights?id=19028