https://www.taxtmi.com/caselaws?id=401144 The ITAT remitted the issue back to the AO for fresh consideration, allowing the assessee to present additional relevant issues. The tribunal emphasized a liberal interpretation of Section 80P to promote cooperative societies, partially allowing the assessee's appeals for statistical purposes, and applied this decision to related appeals. en-us Mon, 31 Aug 2020 00:00:00 +0530 Mon, 04 Nov 2024 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401144 The ITAT remitted the issue back to the AO for fresh consideration, allowing the assessee to present additional relevant issues. The tribunal emphasized a liberal interpretation of Section 80P to promote cooperative societies, partially allowing the assessee's appeals for statistical purposes, and applied this decision to related appeals. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401144