https://www.taxtmi.com/caselaws?id=265318 The ITAT ruled in favor of the Assessee, allowing the appeal and granting the deduction under section 80P. The Assessee, determined to be a Co-operative Society and not a Co-operative Bank, was found eligible for the deduction based on the lack of evidence presented by the Revenue and in line with the decision of the Hon'ble Gujarat High Court. en-us Fri, 28 Aug 2015 00:00:00 +0530 Fri, 25 Sep 2015 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265318 The ITAT ruled in favor of the Assessee, allowing the appeal and granting the deduction under section 80P. The Assessee, determined to be a Co-operative Society and not a Co-operative Bank, was found eligible for the deduction based on the lack of evidence presented by the Revenue and in line with the decision of the Hon'ble Gujarat High Court. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265318