https://www.taxtmi.com/caselaws?id=261777 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner of Income Tax (Appeals) order granting the deduction under section 80P(2)(d) to the assessee. The decision was based on the interpretation of relevant provisions, calculation of net income for deduction, and the eligibility of co-operative societies for the benefit under the Income Tax Act. en-us Fri, 17 Jul 2015 00:00:00 +0530 Wed, 22 Jul 2015 06:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261777 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner of Income Tax (Appeals) order granting the deduction under section 80P(2)(d) to the assessee. The decision was based on the interpretation of relevant provisions, calculation of net income for deduction, and the eligibility of co-operative societies for the benefit under the Income Tax Act. Case-Laws Income Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261777