Case remanded as no verification made by revenue to check eligibility of assessee for sec. 80P relie

IT: Where bye-laws of assessee was silent about whether voting rights were restricted by bye-laws and rules of society to three classes of members specified in proviso to section 80P(2) and Assessing Officer as well as Commissioner (Appeals) had not carried out required verification, claim of deduction under section 80P(2)(a)(vi) to be remanded back to Assessing Officer for fresh consideration