https://www.taxtmi.com/caselaws?id=11746 The court upheld the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal in a case involving a cooperative society's income tax assessment. The court found no grounds to interfere with the exemption granted under section 80P of the Income-tax Act, 1961, and the deletion of disallowance from the secretary pay fund. The court deemed the issues raised by the Revenue unsubstantial and insubstantial, ultimately allowing the appeal in favor of the assessee. en-us Mon, 07 Apr 2003 00:00:00 +0530 Sun, 07 Feb 2010 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11746 The court upheld the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal in a case involving a cooperative society's income tax assessment. The court found no grounds to interfere with the exemption granted under section 80P of the Income-tax Act, 1961, and the deletion of disallowance from the secretary pay fund. The court deemed the issues raised by the Revenue unsubstantial and insubstantial, ultimately allowing the appeal in favor of the assessee. Case-Laws Income Tax Mon, 07 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11746