https://www.taxtmi.com/caselaws?id=427402 The Tribunal allowed the appeal, directing the AO to delete the addition and allow the deduction claimed by the Co-operative Society under section 80P(2)(a)(i) of the Income Tax Act, 1961. The decision emphasized the liberal interpretation of the provision in favor of the assessee, citing recent Supreme Court precedent and supporting decisions. en-us Tue, 30 Aug 2022 00:00:00 +0530 Wed, 07 Sep 2022 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427402 The Tribunal allowed the appeal, directing the AO to delete the addition and allow the deduction claimed by the Co-operative Society under section 80P(2)(a)(i) of the Income Tax Act, 1961. The decision emphasized the liberal interpretation of the provision in favor of the assessee, citing recent Supreme Court precedent and supporting decisions. Case-Laws Income Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427402