https://www.taxtmi.com/caselaws?id=340972 A primary agricultural credit society registered under the Kerala Cooperative Societies Act was entitled to deduction under section 80P(2), because its statutory classification by the competent authority was ative and supported by the certificate on record. The Tribunal applied the settled position that income-tax authorities cannot independently re-examine that classification to deny the benefit under section 80P(4); on those facts, the disallowance did not survive. en-us Mon, 13 Mar 2017 00:00:00 +0530 Thu, 30 Mar 2017 07:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340972 A primary agricultural credit society registered under the Kerala Cooperative Societies Act was entitled to deduction under section 80P(2), because its statutory classification by the competent authority was ative and supported by the certificate on record. The Tribunal applied the settled position that income-tax authorities cannot independently re-examine that classification to deny the benefit under section 80P(4); on those facts, the disallowance did not survive. Case-Laws Income Tax Mon, 13 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340972