https://www.taxtmi.com/caselaws?id=386210 The Tribunal allowed the deduction under section 80P(2)(b) for a district-level cooperative society supplying milk to Mother Dairy, despite the initial disallowance by the AO and CIT(A). Contributions to Provident Fund and State Insurance were disallowed under section 43B. Expenses exceeding Rs. 20,000 in cash were disallowed under section 40A(3), but the issue was remanded for fresh adjudication. The issue of non-deduction of TDS under section 194J was dismissed. Profit on land sale was remanded for proper treatment under section 48. Double taxation of interest income was rectified, and deductions under section 80P(2)(d) were partially allowed. en-us Fri, 20 Sep 2019 00:00:00 +0530 Fri, 01 Nov 2019 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386210 The Tribunal allowed the deduction under section 80P(2)(b) for a district-level cooperative society supplying milk to Mother Dairy, despite the initial disallowance by the AO and CIT(A). Contributions to Provident Fund and State Insurance were disallowed under section 43B. Expenses exceeding Rs. 20,000 in cash were disallowed under section 40A(3), but the issue was remanded for fresh adjudication. The issue of non-deduction of TDS under section 194J was dismissed. Profit on land sale was remanded for proper treatment under section 48. Double taxation of interest income was rectified, and deductions under section 80P(2)(d) were partially allowed. Case-Laws Income Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386210