https://www.taxtmi.com/caselaws?id=426493 The Tribunal allowed all three appeals filed by the cooperative housing society, directing the Assessing Officer to delete the disallowance of the deduction claimed under section 80P of the Income Tax Act for the assessment years 2012-13 to 2014-15. The Tribunal held that the provisions of section 80A(5) and section 80AC were not applicable to the assessee and that the Assessing Officer did not have the authority to disallow the deduction claimed under section 80P during the relevant years. en-us Wed, 20 Jul 2022 00:00:00 +0530 Thu, 18 Aug 2022 08:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426493 The Tribunal allowed all three appeals filed by the cooperative housing society, directing the Assessing Officer to delete the disallowance of the deduction claimed under section 80P of the Income Tax Act for the assessment years 2012-13 to 2014-15. The Tribunal held that the provisions of section 80A(5) and section 80AC were not applicable to the assessee and that the Assessing Officer did not have the authority to disallow the deduction claimed under section 80P during the relevant years. Case-Laws Income Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426493