https://www.taxtmi.com/caselaws?id=277296 Deduction under Section 80P was claimed on income from sale of crackers and PDS activities, with the assessee contending that the PDS activity fell under Section 80P(2)(a)(i) rather than Section 80P(2)(f). The Tribunal noted that these issues were already decided against the assessee in its own case for an earlier assessment year and followed that earlier view. On that basis, the deduction claims were rejected and the appeal was dismissed. en-us Mon, 18 Jul 2011 00:00:00 +0530 Fri, 30 Nov 2018 16:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277296 Deduction under Section 80P was claimed on income from sale of crackers and PDS activities, with the assessee contending that the PDS activity fell under Section 80P(2)(a)(i) rather than Section 80P(2)(f). The Tribunal noted that these issues were already decided against the assessee in its own case for an earlier assessment year and followed that earlier view. On that basis, the deduction claims were rejected and the appeal was dismissed. Case-Laws Income Tax Mon, 18 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277296