https://www.taxtmi.com/caselaws?id=436256 The appeal filed by the Revenue was allowed for statistical purposes. The Tribunal directed the Assessing Officer to reconsider the issues related to deductions claimed under section 80P of the IT Act and credit facilities provided to nominal members. The delay in filing the appeal was condoned, and the Tribunal proceeded to dispose of the matter on its merits. The Tribunal also directed a fresh consideration by the AO regarding the deduction claimed under section 80P(1)(d) of the IT Act and the deduction claimed for receipts from Estamping. en-us Wed, 05 Apr 2023 00:00:00 +0530 Fri, 07 Apr 2023 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436256 The appeal filed by the Revenue was allowed for statistical purposes. The Tribunal directed the Assessing Officer to reconsider the issues related to deductions claimed under section 80P of the IT Act and credit facilities provided to nominal members. The delay in filing the appeal was condoned, and the Tribunal proceeded to dispose of the matter on its merits. The Tribunal also directed a fresh consideration by the AO regarding the deduction claimed under section 80P(1)(d) of the IT Act and the deduction claimed for receipts from Estamping. Case-Laws Income Tax Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436256