<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2020 (4) TMI 92 - ITAT COCHIN</title>
    <link>https://www.taxtmi.com/caselaws?id=394185</link>
    <description>The appeal was against the denial of deduction under section 80P of the Income-tax Act by the Assessing Officer. The CIT(A) initially allowed the deduction based on a judgment of the jurisdictional High Court but later issued a notice proposing rectification based on a subsequent Full Bench judgment. The ITAT directed the Assessing Officer to examine the activities of the assessee society to determine eligibility for the deduction under section 80P(2) in line with the conflicting judgments of the High Court. The appeal was allowed for statistical purposes, and the issues were resolved by the ITAT&#039;s decision on January 10, 2020.</description>
    <language>en-us</language>
    <pubDate>Fri, 10 Jan 2020 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 03 Apr 2020 12:53:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=609132" rel="self" type="application/rss+xml"/>
    <item>
      <title>2020 (4) TMI 92 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=394185</link>
      <description>The appeal was against the denial of deduction under section 80P of the Income-tax Act by the Assessing Officer. The CIT(A) initially allowed the deduction based on a judgment of the jurisdictional High Court but later issued a notice proposing rectification based on a subsequent Full Bench judgment. The ITAT directed the Assessing Officer to examine the activities of the assessee society to determine eligibility for the deduction under section 80P(2) in line with the conflicting judgments of the High Court. The appeal was allowed for statistical purposes, and the issues were resolved by the ITAT&#039;s decision on January 10, 2020.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Fri, 10 Jan 2020 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=394185</guid>
    </item>
  </channel>
</rss>