https://www.taxtmi.com/caselaws?id=380463 The Tribunal allowed the appeal filed by the Revenue for statistical purposes, directing the Assessing Officer to re-examine the eligibility of the assessee for deduction u/s 80P(2) of the I.T.Act based on the activities conducted as per the Kerala Co-operative Societies Act, 1969. The Tribunal emphasized the need for the Assessing Officer to conduct an inquiry each assessment year to determine the eligibility for the deduction under Section 80P of the IT Act, in line with legal precedents. en-us Fri, 17 May 2019 00:00:00 +0530 Tue, 21 May 2019 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380463 The Tribunal allowed the appeal filed by the Revenue for statistical purposes, directing the Assessing Officer to re-examine the eligibility of the assessee for deduction u/s 80P(2) of the I.T.Act based on the activities conducted as per the Kerala Co-operative Societies Act, 1969. The Tribunal emphasized the need for the Assessing Officer to conduct an inquiry each assessment year to determine the eligibility for the deduction under Section 80P of the IT Act, in line with legal precedents. Case-Laws Income Tax Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380463