2022 (4) TMI 380

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.... PER: T.S. KAPOOR, A.M: This is an appeal filed by the assessee against the order of ld. CIT(A), Varanasi dated 12.12.2017. The grounds of appeal taken by the assessee are reproduced below: "1. Because the learned Assessing Officer has erred and acted illegally in not allowing the following deduction u/s 80P of the Act to the assessee, detail as under:- a. Rent from godown ....

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....e same was exempted u/s. 80P(e) of the Act was applicable and similarly transportation charges were covered under sub clause (f) of Section 80P and therefore the same has been wrongly sustained by the ld. CIT(E). 3. The ld. DR, on the other hand, submitted that under sub clause (2) of Section 80P, the exemption u/s. 80P has been classified under head a to f, wherein the various types of coopera....