https://www.taxtmi.com/caselaws?id=425706 The Tribunal allowed the appeals for statistical purposes, directing the AO to re-adjudicate the claims based on the Tribunal's observations and additional evidence. The decisions in earlier cases were applied mutatis mutandis to the other appeals for the assessment years 2012-13 and 2013-14. The Tribunal directed the AO to allow the deduction claimed under various sections, including Section 80P(2)(a)(i) for banking business, Section 80P(2)(a)(iii) for paddy procurement business, Section 80P(2)(c)(i) for PDS business, and Section 80P(2)(d) for dividend income. en-us Tue, 26 Jul 2022 00:00:00 +0530 Fri, 29 Jul 2022 09:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425706 The Tribunal allowed the appeals for statistical purposes, directing the AO to re-adjudicate the claims based on the Tribunal's observations and additional evidence. The decisions in earlier cases were applied mutatis mutandis to the other appeals for the assessment years 2012-13 and 2013-14. The Tribunal directed the AO to allow the deduction claimed under various sections, including Section 80P(2)(a)(i) for banking business, Section 80P(2)(a)(iii) for paddy procurement business, Section 80P(2)(c)(i) for PDS business, and Section 80P(2)(d) for dividend income. Case-Laws Income Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425706