https://www.taxtmi.com/caselaws?id=419628 Entitlement to deduction under section 80P on commission income depended on the assessee first proving that it was a co-operative society under section 2(19) and then establishing that the receipts were attributable to the specified activities. The appellate allowance was unsustainable because the record lacked findings on the assessee's status, the evidentiary basis for the commission receipts, tax audit compliance, and the effect of rejection of books under section 145(3). The matter was remanded for fresh adjudication after proper enquiry and opportunity to the assessee, and the deduction claim was not finally decided on merits. en-us Fri, 11 Mar 2022 00:00:00 +0530 Wed, 16 Mar 2022 10:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419628 Entitlement to deduction under section 80P on commission income depended on the assessee first proving that it was a co-operative society under section 2(19) and then establishing that the receipts were attributable to the specified activities. The appellate allowance was unsustainable because the record lacked findings on the assessee's status, the evidentiary basis for the commission receipts, tax audit compliance, and the effect of rejection of books under section 145(3). The matter was remanded for fresh adjudication after proper enquiry and opportunity to the assessee, and the deduction claim was not finally decided on merits. Case-Laws Income Tax Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419628