https://www.taxtmi.com/caselaws?id=195408 The Appellate Tribunal allowed the appeal, ruling in favor of the cooperative society's eligibility for the deduction U/s 80P(2)(a)(i) of the Income Tax Act for A.Y. 2010-11. The Tribunal considered previous decisions and legal interpretations, emphasizing the consistent nature of the case and following a precedent set by the Gujarat High Court. This decision overturned the Assessing Officer and ld CIT(A)'s denial of the deduction based on the cooperative society's classification as not meeting the criteria of a Primary Agricultural Credit Society or Primary Cooperative Agricultural & Rural Development Bank. en-us Fri, 30 Oct 2015 00:00:00 +0530 Mon, 30 Oct 2017 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195408 The Appellate Tribunal allowed the appeal, ruling in favor of the cooperative society's eligibility for the deduction U/s 80P(2)(a)(i) of the Income Tax Act for A.Y. 2010-11. The Tribunal considered previous decisions and legal interpretations, emphasizing the consistent nature of the case and following a precedent set by the Gujarat High Court. This decision overturned the Assessing Officer and ld CIT(A)'s denial of the deduction based on the cooperative society's classification as not meeting the criteria of a Primary Agricultural Credit Society or Primary Cooperative Agricultural & Rural Development Bank. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195408