https://www.taxtmi.com/caselaws?id=432900 The Tribunal partly allowed the assessee's appeal, recognizing them as a cooperative society eligible for deduction under Section 80P. The reassessment proceedings were deemed valid, but the disallowance under Section 36(1)(viia) was upheld. The issue of interest levy under Sections 234B, 234D, and 244A was considered consequential. en-us Mon, 05 Dec 2022 00:00:00 +0530 Tue, 17 Jan 2023 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432900 The Tribunal partly allowed the assessee's appeal, recognizing them as a cooperative society eligible for deduction under Section 80P. The reassessment proceedings were deemed valid, but the disallowance under Section 36(1)(viia) was upheld. The issue of interest levy under Sections 234B, 234D, and 244A was considered consequential. Case-Laws Income Tax Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432900