https://www.taxtmi.com/caselaws?id=424067 Eligibility for deduction under section 80P(2)(a)(vi) was upheld where the assessee society's membership structure, voting rights arrangement and bye-laws were found not to disqualify it from the statutory benefit. The Tribunal followed its earlier coordinate bench decision on identical facts, noting that nominated members of NLC had no voting rights in elections under the bye-laws. Applying judicial consistency, it found no reason to depart from the prior view and sustained the deduction claim for the year under consideration. en-us Wed, 08 Jun 2022 00:00:00 +0530 Tue, 21 Jun 2022 20:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424067 Eligibility for deduction under section 80P(2)(a)(vi) was upheld where the assessee society's membership structure, voting rights arrangement and bye-laws were found not to disqualify it from the statutory benefit. The Tribunal followed its earlier coordinate bench decision on identical facts, noting that nominated members of NLC had no voting rights in elections under the bye-laws. Applying judicial consistency, it found no reason to depart from the prior view and sustained the deduction claim for the year under consideration. Case-Laws Income Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424067