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2021 (12) TMI 103 - KERALA HIGH COURTDeduction u/s 80P - Tribunal holding that the appellant society cannot be considered as Co operative Societies engaged in the collective disposal of labour of its 2016 members as contemplated under section 80P(2) (a) (vi) of the Act and therefore not eligible for deduction under section 80P - contention of the revenue that the appellant society having granted registration under the Kerala Co-operative Societies Act, 1969 and the Rules as a "Miscellaneous Society" and therefore assessee cannot be treated as a society engaged in collective disposal of labour of its members and therefore is not eligible/entitled for the deduction under Section 80P(2)(a)(vi) - HELD THAT:- The statement is placed on record, accepted and accordingly by following the principle laid down in Peravoor Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham [2015 (9) TMI 506 - KERALA HIGH COURT] case the questions are answered in favour of the Revenue and against the assessee. Eligibility of the appellant for deduction under section 80 P (2) (a) (iii) - HELD THAT:- We have taken note of the limited submissions made in this behalf and we are persuaded to accept the second limb of assessee's argument, namely that the matter needs to be reexamined by the Tribunal. For, our examining the question of law independently, the possibility of treading into pure and simple facts cannot be obliterated. Which, for informed reasons in law, we do not want to undertake. Therefore, the question is answered, to the extent indicated above, in favour of the assessee and against the Revenue. Substantial question no.3 is remitted to Tribunal for consideration and disposal, in accordance with law.
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