https://www.taxtmi.com/caselaws?id=399675 The Tribunal partly allowed the appeals, remanding the issues back to the Assessing Officer for fresh consideration. It emphasized providing a fair opportunity to the assessee and re-examining the deduction under Section 80P(2)(a)(i) for a Primary Agricultural Co-operative Society. The Tribunal directed a re-evaluation of the classification of interest income from investments and the eligibility of nominal members for benefits under Section 80P, citing relevant judicial precedents. en-us Thu, 10 Sep 2020 00:00:00 +0530 Fri, 16 Oct 2020 12:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399675 The Tribunal partly allowed the appeals, remanding the issues back to the Assessing Officer for fresh consideration. It emphasized providing a fair opportunity to the assessee and re-examining the deduction under Section 80P(2)(a)(i) for a Primary Agricultural Co-operative Society. The Tribunal directed a re-evaluation of the classification of interest income from investments and the eligibility of nominal members for benefits under Section 80P, citing relevant judicial precedents. Case-Laws Income Tax Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399675