https://www.taxtmi.com/caselaws?id=306470 The ITAT upheld the decision of the CIT(A) and dismissed the revenue's appeals, confirming that cooperative societies providing credit facilities to members are eligible for deductions under Section 80P. Additionally, the ITAT allowed the appeals filed by the assessee against the addition of building funds, granting them deductions under Section 80P. en-us Fri, 31 Jan 2014 00:00:00 +0530 Thu, 02 Feb 2023 08:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306470 The ITAT upheld the decision of the CIT(A) and dismissed the revenue's appeals, confirming that cooperative societies providing credit facilities to members are eligible for deductions under Section 80P. Additionally, the ITAT allowed the appeals filed by the assessee against the addition of building funds, granting them deductions under Section 80P. Case-Laws Income Tax Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306470