Tax Authority's Limited Interpretation of "Members" u/s 80P(2)(a)(i) Overruled; All Members Eligible for Deductions.

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....Deduction u/s 80P(2)(a)(i)- the objections of the Revenue that the ‘members’ defined in sub-clause(i) of section 80P(2) should only include voting members would amount to a classification within classification which is beyond the purview of tax statute - AT....