https://www.taxtmi.com/caselaws?id=186366 Deduction under section 80P(2)(a)(i) for interest received from members could not be finally determined because the relevant materials were not placed on record. The Tribunal restored the matter to the Assessing Officer for fresh adjudication after examining the memorandum of association, articles of association, returns and other relevant documents. The operative effect is that entitlement to the deduction remains open pending verification of the constitutional and return documents. en-us Fri, 23 Mar 2012 00:00:00 +0530 Fri, 07 Jul 2017 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186366 Deduction under section 80P(2)(a)(i) for interest received from members could not be finally determined because the relevant materials were not placed on record. The Tribunal restored the matter to the Assessing Officer for fresh adjudication after examining the memorandum of association, articles of association, returns and other relevant documents. The operative effect is that entitlement to the deduction remains open pending verification of the constitutional and return documents. Case-Laws Income Tax Fri, 23 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186366