https://www.taxtmi.com/caselaws?id=430708 The Tribunal dismissed the appeal, affirming the disallowance of deduction under Section 80P(2)(b) for a Co-operative Society due to procurement from non-members, contrary to the statutory requirement of procuring goods exclusively from members to qualify for the deduction. The Tribunal emphasized the importance of adhering to statutory provisions and documentary evidence in tax assessments to avoid disallowances. en-us Wed, 23 Nov 2022 00:00:00 +0530 Thu, 24 Nov 2022 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430708 The Tribunal dismissed the appeal, affirming the disallowance of deduction under Section 80P(2)(b) for a Co-operative Society due to procurement from non-members, contrary to the statutory requirement of procuring goods exclusively from members to qualify for the deduction. The Tribunal emphasized the importance of adhering to statutory provisions and documentary evidence in tax assessments to avoid disallowances. Case-Laws Income Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430708