https://www.taxtmi.com/caselaws?id=371989 Entitlement to deduction under Section 80P was not finally decided because the assessee's status, registration under the Karnataka Souharda Sahakari Act, 1997, and resulting eligibility required factual and legal verification. Following an earlier coordinate bench view on the same controversy, the Tribunal held that the Assessing Officer had to re-examine the statutory character of the entity and the deduction claim on proper scrutiny. The impugned order was set aside and the matter was remanded for fresh adjudication of Section 80P eligibility. en-us Thu, 13 Dec 2018 00:00:00 +0530 Sat, 15 Dec 2018 09:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371989 Entitlement to deduction under Section 80P was not finally decided because the assessee's status, registration under the Karnataka Souharda Sahakari Act, 1997, and resulting eligibility required factual and legal verification. Following an earlier coordinate bench view on the same controversy, the Tribunal held that the Assessing Officer had to re-examine the statutory character of the entity and the deduction claim on proper scrutiny. The impugned order was set aside and the matter was remanded for fresh adjudication of Section 80P eligibility. Case-Laws Income Tax Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371989