https://www.taxtmi.com/caselaws?id=461818 A co-operative credit society remained eligible for deduction under section 80P(2)(a)(i) where its claim had already been accepted in earlier assessment years on identical facts. The Tribunal followed its own coordinate bench rulings in the assessee's case and found no material distinction for the relevant year. Section 80P(4) did not operate to deny the deduction on these facts. The decision reiterates that, absent any change in facts or law, consistent earlier findings in the same assessee's case should ordinarily be followed. en-us Wed, 27 Jun 2018 00:00:00 +0530 Wed, 30 Apr 2025 19:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461818 A co-operative credit society remained eligible for deduction under section 80P(2)(a)(i) where its claim had already been accepted in earlier assessment years on identical facts. The Tribunal followed its own coordinate bench rulings in the assessee's case and found no material distinction for the relevant year. Section 80P(4) did not operate to deny the deduction on these facts. The decision reiterates that, absent any change in facts or law, consistent earlier findings in the same assessee's case should ordinarily be followed. Case-Laws Income Tax Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461818