https://www.taxtmi.com/caselaws?id=368887 The Appellate Tribunal ITAT Bangalore allowed the appeal of the assessee-cooperative society concerning the deduction under section 80P of the Income-tax Act, 1961. The Tribunal emphasized the plenary powers of the Appellate Authority to entertain legal claims even if not raised before the Income-tax Officer. The issue was remitted back to the CIT(A) for fresh adjudication based on the principles discussed, treating the appeal as allowed for statistical purposes. en-us Wed, 10 Oct 2018 00:00:00 +0530 Tue, 16 Oct 2018 09:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368887 The Appellate Tribunal ITAT Bangalore allowed the appeal of the assessee-cooperative society concerning the deduction under section 80P of the Income-tax Act, 1961. The Tribunal emphasized the plenary powers of the Appellate Authority to entertain legal claims even if not raised before the Income-tax Officer. The issue was remitted back to the CIT(A) for fresh adjudication based on the principles discussed, treating the appeal as allowed for statistical purposes. Case-Laws Income Tax Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368887