https://www.taxtmi.com/caselaws?id=362688 The court held that the deduction under Section 80P is applicable to total income and can be claimed without filing a return. However, the failure to file a return was not considered a technical defect. Toddy was classified as an agricultural produce eligible for deduction under Section 80P(2)(iii), despite being regulated under the Abkari Act. Toddy tapping activities were deemed to constitute marketing of agricultural produce, with 100% of income eligible for deduction. The court dismissed the Revenue's appeals, affirming the Tribunal's decision on deduction claims by Co-operative Societies and toddy-related issues under Section 80P. en-us Wed, 20 Jun 2018 00:00:00 +0530 Sat, 30 Jun 2018 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362688 The court held that the deduction under Section 80P is applicable to total income and can be claimed without filing a return. However, the failure to file a return was not considered a technical defect. Toddy was classified as an agricultural produce eligible for deduction under Section 80P(2)(iii), despite being regulated under the Abkari Act. Toddy tapping activities were deemed to constitute marketing of agricultural produce, with 100% of income eligible for deduction. The court dismissed the Revenue's appeals, affirming the Tribunal's decision on deduction claims by Co-operative Societies and toddy-related issues under Section 80P. Case-Laws Income Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362688