https://www.taxtmi.com/caselaws?id=267930 The tribunal allowed the appellant's claim for deduction under section 80P(2)(a)(i), ruling that the appellant, a credit co-operative society, was entitled to the deduction as it provided credit facilities to its members. The tribunal held that the restrictive provisions of section 80P(4) did not apply to the appellant, reversing the Commissioner of Income-tax (Appeals) decision. en-us Fri, 17 Jul 2015 00:00:00 +0530 Fri, 20 Nov 2015 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267930 The tribunal allowed the appellant's claim for deduction under section 80P(2)(a)(i), ruling that the appellant, a credit co-operative society, was entitled to the deduction as it provided credit facilities to its members. The tribunal held that the restrictive provisions of section 80P(4) did not apply to the appellant, reversing the Commissioner of Income-tax (Appeals) decision. Case-Laws Income Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267930