TMI Blog2011 (8) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... e is also a party, wherein the Apex Court remanded the matter back to the Tribunal on the question whether the society was entitled to exemption under Section 80P(2)(a)(i) of the Income Tax Act, 1961, in respect of the interest received from the members of the society, since the authorities below had not examined the Memorandum of Association, Articles of Association, the return of income filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the Revenue was rejected. Hence, the present appeal by the Revenue. 3. The learned counsel appearing for the Revenue, as well as the assessee placed before this Court the decision reported in Commissioner of Income Tax Vs. Ponni Sugars and Chemicals Ltd. [(2009) ITR 386 ITR 392 (SC)], for which the assessee is also a party, wherein the Apex Court remanded the matter back to the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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