Assessing Officer Must Investigate Activities for Section 80P Deduction; Not Solely Rely on Registration Certificate.

Entitled to deduction u/s 80P - AO has to conduct an inquiry into the factual situation as to the activities of the assessee society to determine the eligibility of deduction u/s 80P - AO is not bound by the registration certificate issued by the Registrar of Kerala Cooperative Society. .....

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