https://www.taxtmi.com/caselaws?id=267163 The Tribunal dismissed the Revenue's appeal and the assessee's Cross Objection, upholding the Commissioner of Income Tax (Appeals) decision to allow the deduction under sec. 80P(2)(a)(i) to the cooperative society. The judgment emphasized the significance of legislative intent, correct classification, and compliance with statutory provisions in determining the eligibility of cooperative entities for tax deductions under relevant sections. en-us Mon, 07 Sep 2015 00:00:00 +0530 Sat, 31 Oct 2015 09:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267163 The Tribunal dismissed the Revenue's appeal and the assessee's Cross Objection, upholding the Commissioner of Income Tax (Appeals) decision to allow the deduction under sec. 80P(2)(a)(i) to the cooperative society. The judgment emphasized the significance of legislative intent, correct classification, and compliance with statutory provisions in determining the eligibility of cooperative entities for tax deductions under relevant sections. Case-Laws Income Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267163