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    <title>2022 (4) TMI 317 - ITAT COCHIN</title>
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    <description>The High Court reframed the question of law related to the deduction under Section 80P(2)(a)(vi) for readjudication by the Tribunal. The Tribunal upheld the CIT(A)&#039;s decision to grant the deduction under Section 80P(2)(a)(vi) to the assessee cooperative society, finding that the society&#039;s operations aligned with the provision&#039;s objectives and income was generated through the labor contributions of its members. The appeal by the Revenue was dismissed, affirming the benefit of deduction under Section 80P(2)(a)(vi) for the assessee society.</description>
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    <pubDate>Wed, 06 Oct 2021 00:00:00 +0530</pubDate>
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      <title>2022 (4) TMI 317 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=420651</link>
      <description>The High Court reframed the question of law related to the deduction under Section 80P(2)(a)(vi) for readjudication by the Tribunal. The Tribunal upheld the CIT(A)&#039;s decision to grant the deduction under Section 80P(2)(a)(vi) to the assessee cooperative society, finding that the society&#039;s operations aligned with the provision&#039;s objectives and income was generated through the labor contributions of its members. The appeal by the Revenue was dismissed, affirming the benefit of deduction under Section 80P(2)(a)(vi) for the assessee society.</description>
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      <pubDate>Wed, 06 Oct 2021 00:00:00 +0530</pubDate>
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