Denial of deduction u/s 80P(2)(a)(i) - objections of the Revenue ...

Revenue's Interpretation of 'Members' in Section 80P(2)(a)(i) Challenged for Creating Unsupported Classification in Tax Statute.

June 25, 2014

Case Laws Income Tax AT

Denial of deduction u/s 80P(2)(a)(i) - objections of the Revenue that the ‘members’ defined in sub-clause(i) of section 80P(2) should only include voting members would amount to a classification within classification which is beyond the purview of tax statute - AT

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Denial of deduction u/s 80P(2)(a)(i) - objections of the Revenue ...

Revenue's Interpretation of 'Members' in Section 80P(2)(a)(i) Challenged for Creating Unsupported Classification in Tax Statute.

June 25, 2014

Case Laws Income Tax AT

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