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    <title>2022 (4) TMI 1186 - MADRAS HIGH COURT</title>
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    <description>The High Court addressed the validity of the order challenging the assessment and tax demand made by the Assessing Officer. The cooperative credit society filed a writ petition disputing the disallowance of deduction claimed under section 80P(2)(a)(i) of the Income Tax Act, 1961. The Court directed the Appellate Authority to consider the society&#039;s eligibility under section 80P, follow the Supreme Court&#039;s decision, and modify the impugned order. The writ appeal was disposed of without costs, granting the respondent four weeks to file a statutory appeal.</description>
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    <pubDate>Mon, 04 Apr 2022 00:00:00 +0530</pubDate>
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      <description>The High Court addressed the validity of the order challenging the assessment and tax demand made by the Assessing Officer. The cooperative credit society filed a writ petition disputing the disallowance of deduction claimed under section 80P(2)(a)(i) of the Income Tax Act, 1961. The Court directed the Appellate Authority to consider the society&#039;s eligibility under section 80P, follow the Supreme Court&#039;s decision, and modify the impugned order. The writ appeal was disposed of without costs, granting the respondent four weeks to file a statutory appeal.</description>
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