TMI Blog2016 (11) TMI 1722X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of law which have fallen for consideration in this appeal and those substantial questions of law were answered in favour of the Assessee and against the Revenue, as the Assessee is a mere Co-operative Society but not a Co-operative Bank. We have not found any error committed by the AO the Appellate Authority and the Tribunal in coming to the conclusions to which they have arrived at. We sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal was right in upholding the order of the Commissioner of Income Tax (appeals), directing the assessing officer to allow deduction under Section 80 P (2) of the Income Tax Act, to the assessee? (ii) Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in law, in holding that the assessee's claim for deduction is not restricted by S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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