https://www.taxtmi.com/caselaws?id=391583 Entitlement to deduction under section 80P(2)(a)(vi) depended on disputed facts as to whether the assessee-society's income arose from the collective disposal of the labour of its own members. The record showed conflicting assertions on whether the work was performed by members or by outside labour and paid employees, so the claim could not be finally decided on the existing material. The matter was therefore remitted to the Assessing Officer for limited factual verification, with the deduction to be allowed only if the statutory conditions were established on examination of the books and supporting records. en-us Wed, 29 Jan 2020 00:00:00 +0530 Sat, 01 Feb 2020 07:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391583 Entitlement to deduction under section 80P(2)(a)(vi) depended on disputed facts as to whether the assessee-society's income arose from the collective disposal of the labour of its own members. The record showed conflicting assertions on whether the work was performed by members or by outside labour and paid employees, so the claim could not be finally decided on the existing material. The matter was therefore remitted to the Assessing Officer for limited factual verification, with the deduction to be allowed only if the statutory conditions were established on examination of the books and supporting records. Case-Laws Income Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391583