https://www.taxtmi.com/caselaws?id=281565 The appeal against the order of the Commissioner of Income Tax (Appeals) under section 143(3) of the Income Tax Act, 1961 for the assessment year 2009-10 involved the disallowance of deductions under sections 80P(2)(e) and 80P(2)(d). The Tribunal allowed the appeal in part, remitting the issue of letting out godowns for verification and allowing deduction for external letting but not for internal use under section 80P(2)(e). Additionally, the Tribunal remitted the issue of dividend and interest income back to the Assessing Officer for re-computation in line with past Tribunal directions, allowing the appeal for statistical purposes under section 80P(2)(d). en-us Fri, 21 Jun 2013 00:00:00 +0530 Tue, 25 Jun 2019 17:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281565 The appeal against the order of the Commissioner of Income Tax (Appeals) under section 143(3) of the Income Tax Act, 1961 for the assessment year 2009-10 involved the disallowance of deductions under sections 80P(2)(e) and 80P(2)(d). The Tribunal allowed the appeal in part, remitting the issue of letting out godowns for verification and allowing deduction for external letting but not for internal use under section 80P(2)(e). Additionally, the Tribunal remitted the issue of dividend and interest income back to the Assessing Officer for re-computation in line with past Tribunal directions, allowing the appeal for statistical purposes under section 80P(2)(d). Case-Laws Income Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281565