The Tribunal held that the adjustment made by the CPC disallowing the co-operative society's Section 80P claim was bad in law for pre-A.Y. 2021-22 years. The ruling confirms that for earlier years, ...
ITAT ruled that the appeal dismissal by the CIT(A) without adjudicating merits violated natural justice. The Tribunal directed a fresh review, emphasizing that taxing gross receipts without allowing ...
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