https://www.taxtmi.com/caselaws?id=35353 The Court did not interfere with the lower courts' findings regarding the Assessee-Society's claim of deduction under Section 80P(2)(a)(ii) and Section 80P(2)(a)(vi) of the Income Tax Act, 1961. The Court emphasized the importance of examining the Bye-laws to determine membership eligibility and the nature of the business for future assessments. The civil appeals were disposed of with no order as to costs, underscoring the need to consider Bye-laws to ascertain the applicability of Section 80P and the entitlement of weavers under the Janata Scheme for deductions under the Act. en-us Tue, 16 Feb 2010 00:00:00 +0530 Thu, 03 Jan 2013 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35353 The Court did not interfere with the lower courts' findings regarding the Assessee-Society's claim of deduction under Section 80P(2)(a)(ii) and Section 80P(2)(a)(vi) of the Income Tax Act, 1961. The Court emphasized the importance of examining the Bye-laws to determine membership eligibility and the nature of the business for future assessments. The civil appeals were disposed of with no order as to costs, underscoring the need to consider Bye-laws to ascertain the applicability of Section 80P and the entitlement of weavers under the Janata Scheme for deductions under the Act. Case-Laws Income Tax Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35353