https://www.taxtmi.com/caselaws?id=415337 The High Court of Kerala upheld the Tribunal's denial of qualification for deduction under Section 80P(2)(a)(vi) of the Income Tax Act for the appellant society, based on a similar precedent. The court remitted the matter back to the Tribunal for reconsideration under Section 80P(2)(a)(iii) and did not address further questions due to the decision on substantial question no. 3. The court's decisions were based on legal analysis and statutory provisions, balancing affirmations and remands for further review. en-us Tue, 23 Nov 2021 00:00:00 +0530 Wed, 23 Feb 2022 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415337 The High Court of Kerala upheld the Tribunal's denial of qualification for deduction under Section 80P(2)(a)(vi) of the Income Tax Act for the appellant society, based on a similar precedent. The court remitted the matter back to the Tribunal for reconsideration under Section 80P(2)(a)(iii) and did not address further questions due to the decision on substantial question no. 3. The court's decisions were based on legal analysis and statutory provisions, balancing affirmations and remands for further review. Case-Laws Income Tax Tue, 23 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415337