https://www.taxtmi.com/caselaws?id=417463 The ITAT set aside the order disallowing deductions under sections 80P(2)(d) and 80P(2)(c)(ii) for a Co-operative Housing Society in Mumbai, noting that the denial based solely on location was legally unsustainable. The appeal by the assessee was allowed, overturning the disallowance of deductions. The issue of failure to serve notice under section 250 of the Income Tax Act was not specifically addressed in the judgment. The ITAT found the order's legality challenged by the appellant to be contrary to the Act, leading to the order being set aside and deductions allowed. en-us Mon, 10 Jan 2022 00:00:00 +0530 Mon, 24 Jan 2022 08:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417463 The ITAT set aside the order disallowing deductions under sections 80P(2)(d) and 80P(2)(c)(ii) for a Co-operative Housing Society in Mumbai, noting that the denial based solely on location was legally unsustainable. The appeal by the assessee was allowed, overturning the disallowance of deductions. The issue of failure to serve notice under section 250 of the Income Tax Act was not specifically addressed in the judgment. The ITAT found the order's legality challenged by the appellant to be contrary to the Act, leading to the order being set aside and deductions allowed. Case-Laws Income Tax Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417463