https://www.taxtmi.com/caselaws?id=263117 The ITAT dismissed all Revenue's appeals, affirming the assessee's eligibility for deductions under sections 80P(2)(a)(i) and 80P(2)(d). The classification as a co-operative society was upheld, and the applicability of section 80P(4) was ruled out. An additional claim under section 80P(2)(c) was restricted to maintain consistency with the original return of income. The judgment emphasized responsible action by tax authorities in preferring second appeals. en-us Wed, 04 Mar 2015 00:00:00 +0530 Thu, 27 Aug 2015 08:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263117 The ITAT dismissed all Revenue's appeals, affirming the assessee's eligibility for deductions under sections 80P(2)(a)(i) and 80P(2)(d). The classification as a co-operative society was upheld, and the applicability of section 80P(4) was ruled out. An additional claim under section 80P(2)(c) was restricted to maintain consistency with the original return of income. The judgment emphasized responsible action by tax authorities in preferring second appeals. Case-Laws Income Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263117