https://www.taxtmi.com/caselaws?id=23116 The High Court of Orissa upheld the decision of the Income-tax Appellate Tribunal in a case involving the disallowance of a deduction claimed by a cooperative society under the Orissa Cooperative Societies Act, 1962. The Court ruled that the Tribunal was justified in not allowing the entire claimed deduction as the assessee did not file an appeal or cross-objection regarding the disallowed amount. The Court held that the Tribunal's power to grant relief is limited by statute and cannot act without an appeal or cross-objection. Therefore, the Tribunal's decision to disallow the deduction was deemed legally correct. en-us Tue, 07 Aug 1990 00:00:00 +0530 Wed, 16 Dec 2009 17:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23116 The High Court of Orissa upheld the decision of the Income-tax Appellate Tribunal in a case involving the disallowance of a deduction claimed by a cooperative society under the Orissa Cooperative Societies Act, 1962. The Court ruled that the Tribunal was justified in not allowing the entire claimed deduction as the assessee did not file an appeal or cross-objection regarding the disallowed amount. The Court held that the Tribunal's power to grant relief is limited by statute and cannot act without an appeal or cross-objection. Therefore, the Tribunal's decision to disallow the deduction was deemed legally correct. Case-Laws Income Tax Tue, 07 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23116