https://www.taxtmi.com/caselaws?id=180464 The Tribunal allowed both appeals, granting the assessee the claimed deductions under section 80P(2)(a)(i) and deleting the disputed additions related to denial of exemption, addition of interest income from members, and disallowance of excess provision. The Tribunal emphasized the broader interpretation of "attributable to" in determining eligibility for deductions, citing relevant case law. en-us Thu, 31 Dec 2009 00:00:00 +0530 Fri, 25 Mar 2016 14:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180464 The Tribunal allowed both appeals, granting the assessee the claimed deductions under section 80P(2)(a)(i) and deleting the disputed additions related to denial of exemption, addition of interest income from members, and disallowance of excess provision. The Tribunal emphasized the broader interpretation of "attributable to" in determining eligibility for deductions, citing relevant case law. Case-Laws Income Tax Thu, 31 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180464