https://www.taxtmi.com/caselaws?id=435669 The Kerala HC upheld the Revenue's position on two grounds regarding Section 80P deduction claims. First, the appellant society, registered as a Miscellaneous Society under Kerala Co-operative Societies Act 1969, could not be considered engaged in collective disposal of labour of its members as required under Section 80P(2)(a)(vi), making it ineligible for the deduction. This was consistent with the court's previous ruling in the same assessee's case. Second, the deduction claim was invalid as it was not made in a return filed within the prescribed time limit under Section 139(1) of the IT Act, with subsequent amendments making this requirement more stringent. en-us Tue, 14 Mar 2023 00:00:00 +0530 Fri, 01 May 2026 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435669 The Kerala HC upheld the Revenue's position on two grounds regarding Section 80P deduction claims. First, the appellant society, registered as a Miscellaneous Society under Kerala Co-operative Societies Act 1969, could not be considered engaged in collective disposal of labour of its members as required under Section 80P(2)(a)(vi), making it ineligible for the deduction. This was consistent with the court's previous ruling in the same assessee's case. Second, the deduction claim was invalid as it was not made in a return filed within the prescribed time limit under Section 139(1) of the IT Act, with subsequent amendments making this requirement more stringent. Case-Laws Income Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435669