https://www.taxtmi.com/caselaws?id=382693 The court analyzed the interpretation of Section 80P of the Income Tax Act, 1961, focusing on Cooperative Societies' entitlement to benefits. It assessed the validity of notices issued under Section 148, considering previous judgments granting benefits to Cooperative Societies. Emphasizing the relevance of earlier decisions, the court scrutinized limitation periods for notices under Section 148. The judgment provides a comprehensive review of these issues, ensuring a just resolution based on legal provisions and precedents, ultimately safeguarding the rights of the involved parties. en-us Thu, 27 Jun 2019 00:00:00 +0530 Sun, 07 Jul 2019 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382693 The court analyzed the interpretation of Section 80P of the Income Tax Act, 1961, focusing on Cooperative Societies' entitlement to benefits. It assessed the validity of notices issued under Section 148, considering previous judgments granting benefits to Cooperative Societies. Emphasizing the relevance of earlier decisions, the court scrutinized limitation periods for notices under Section 148. The judgment provides a comprehensive review of these issues, ensuring a just resolution based on legal provisions and precedents, ultimately safeguarding the rights of the involved parties. Case-Laws Income Tax Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382693