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TMI Blog2019 (12) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... anding counsel would submit that the issue raised in these Appeals are already covered by the judgment passed by this Court in the Assessee s own case in [ 2016 (8) TMI 1427 - MADRAS HIGH COURT] upholding the order of the income tax Appellate Tribunal. Since the issue has already been decided against the revenue, following the same, these Appeals are also dismissed. - T.C.A.Nos.1028 & 1029 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is eligible to claim deduction u/s.80P(2)(a)(i) of the Income Tax Act? (ii)Whether the ITAT is correct in rejecting the decision of Hon ble Supreme Court in the case of Citizen s Cooperative Society Ltd., Vs. ACIT (387 ITR 1) wherein the facts and circumstances are similar to the case of the assessee? 3.When the matter is called today, Mr.J.Narayanaswamy learned senior standing cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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