https://www.taxtmi.com/caselaws?id=393452 The Tribunal allowed the appeals for statistical purposes, emphasizing the need for a detailed examination by the Assessing Officer to determine the eligibility of the assessee for the deduction under section 80P(2) of the Income Tax Act. The decision highlighted the importance of assessing loan disbursements to ensure compliance with the activities of a primary agricultural credit society. The case was remanded to the Assessing Officer for a fresh examination in accordance with the law. en-us Thu, 12 Mar 2020 00:00:00 +0530 Mon, 16 Mar 2020 07:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393452 The Tribunal allowed the appeals for statistical purposes, emphasizing the need for a detailed examination by the Assessing Officer to determine the eligibility of the assessee for the deduction under section 80P(2) of the Income Tax Act. The decision highlighted the importance of assessing loan disbursements to ensure compliance with the activities of a primary agricultural credit society. The case was remanded to the Assessing Officer for a fresh examination in accordance with the law. Case-Laws Income Tax Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393452