https://www.taxtmi.com/caselaws?id=424168 The appeals filed by the assessee were allowed by the Tribunal. The delay in filing appeals was condoned due to the COVID-19 lockdown period. The deduction under Section 80P(2)(a)(i) of the Income Tax Act was allowed as the assessee, a primary agricultural credit cooperative society, transacted business with its members. The disallowance of interest paid to members without TDS deduction under Section 194A was reversed based on a previous decision. All appeals were allowed on 8th June 2022 in Chennai. en-us Wed, 08 Jun 2022 00:00:00 +0530 Fri, 09 Sep 2022 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424168 The appeals filed by the assessee were allowed by the Tribunal. The delay in filing appeals was condoned due to the COVID-19 lockdown period. The deduction under Section 80P(2)(a)(i) of the Income Tax Act was allowed as the assessee, a primary agricultural credit cooperative society, transacted business with its members. The disallowance of interest paid to members without TDS deduction under Section 194A was reversed based on a previous decision. All appeals were allowed on 8th June 2022 in Chennai. Case-Laws Income Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424168