https://www.taxtmi.com/caselaws?id=420574 The court upheld the entitlement of Primary Agricultural Cooperative Societies to claim deduction under section 80P of the Income Tax Act, rejecting the Revenue's challenge. The judgment clarified that cooperative societies are eligible for the benefits of Section 80P, emphasizing compliance with legal procedures for notices under section 148 and the importance of due process in tax assessments. The appeals were disposed of without costs, emphasizing adherence to the rule of law in tax matters. en-us Mon, 28 Mar 2022 00:00:00 +0530 Tue, 05 Apr 2022 09:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420574 The court upheld the entitlement of Primary Agricultural Cooperative Societies to claim deduction under section 80P of the Income Tax Act, rejecting the Revenue's challenge. The judgment clarified that cooperative societies are eligible for the benefits of Section 80P, emphasizing compliance with legal procedures for notices under section 148 and the importance of due process in tax assessments. The appeals were disposed of without costs, emphasizing adherence to the rule of law in tax matters. Case-Laws Income Tax Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420574