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2021 (3) TMI 1329
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....GNANAM AND THE HONOURABLE MS.JUSTICE R.N.MANJULA For Appellant: Mr.A.S.Sriraman For Respondent: Mr.M.Swaminathan, SSC assisted by Mrs.V.Pushpa, JSC ORDER T.S. SIVAGNANAM, J This appeal has been filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the order dated 23.10.2019 made in I.T.A.No.2703/Chny/2018 on the file of the I....
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.... account? and (iii) Whether the reading of the bye-laws of the Appellant society as well as the provisions in MSCS Act, 2002 for interpreting section 80P(2)(a)(i) of the Act while considering the correctness of claim of deduction in the computation of taxable total income was in accordance with the well settled principles of purposive theory and harmonious interpretation in the orders und....