https://www.taxtmi.com/caselaws?id=394413 The ITAT allowed the appeal for statistical purposes, directing the Assessing Officer to conduct an inquiry into the activities of the cooperative society to determine their eligibility for the deduction under section 80P(2) of the Income Tax Act. The ITAT emphasized the necessity for a factual examination into the society's activities to establish their entitlement to the deduction, overturning the CIT(A)'s decision to disallow the deduction based on a subsequent judgment. en-us Wed, 29 Jan 2020 00:00:00 +0530 Thu, 23 Apr 2020 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394413 The ITAT allowed the appeal for statistical purposes, directing the Assessing Officer to conduct an inquiry into the activities of the cooperative society to determine their eligibility for the deduction under section 80P(2) of the Income Tax Act. The ITAT emphasized the necessity for a factual examination into the society's activities to establish their entitlement to the deduction, overturning the CIT(A)'s decision to disallow the deduction based on a subsequent judgment. Case-Laws Income Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394413