In the result these appeals by the assessee and revenue stand allowed for statistical purposes
Bench: Shri Shamim Yahya & Shri Ram Lal Negi..
397/- is not attributable to the activity as defined in section 80P(2)(a)(i) i.e. 'business of providing credit facility to its members'. 5) That the main activity of the society is to provide long term housing loan to its members which is evident from the amount of investment for the same. The Appellant society has provided housing loan