https://www.taxtmi.com/caselaws?id=392900 The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the AO for fresh adjudication on the eligibility of the deduction under section 80P(2)(d), while also addressing the broader issue of whether souharda sahakaris can be considered co-operative societies for the purposes of section 80P(2)(d). The Tribunal emphasized the need for the AO to examine other conditions for allowing the deduction, in line with previous Tribunal decisions. en-us Thu, 27 Feb 2020 00:00:00 +0530 Sat, 29 Feb 2020 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392900 The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the AO for fresh adjudication on the eligibility of the deduction under section 80P(2)(d), while also addressing the broader issue of whether souharda sahakaris can be considered co-operative societies for the purposes of section 80P(2)(d). The Tribunal emphasized the need for the AO to examine other conditions for allowing the deduction, in line with previous Tribunal decisions. Case-Laws Income Tax Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392900