https://www.taxtmi.com/caselaws?id=373485 The Tribunal allowed the Revenue's appeal for Assessment Year 2014-15 solely for statistical purposes, directing the Assessing Officer to re-examine the claim for deduction u/s 80P(2)(d) in light of specific provisions of the Income Tax Act and relevant decisions cited. The Tribunal emphasized the need for a fresh evaluation to determine the eligibility of the assessee for the deduction based on the nature of income earned and the applicability of section 80P(4) to the assessee's activities. en-us Fri, 11 Jan 2019 00:00:00 +0530 Mon, 14 Jan 2019 07:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373485 The Tribunal allowed the Revenue's appeal for Assessment Year 2014-15 solely for statistical purposes, directing the Assessing Officer to re-examine the claim for deduction u/s 80P(2)(d) in light of specific provisions of the Income Tax Act and relevant decisions cited. The Tribunal emphasized the need for a fresh evaluation to determine the eligibility of the assessee for the deduction based on the nature of income earned and the applicability of section 80P(4) to the assessee's activities. Case-Laws Income Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373485