Grant : Where assessee-society engaged in providing Mini Bank service and sales of fertilizer to its Tribal members claimed deduction under section 80P for miscellaneous income, since said income mainly constituted of grant received from West Bengal Government for various activities as per its registered bye-laws, it would be eligible for deduction under section 80P – Udyan Large Size Multipurpose Co-operative Society Ltd. v. Income-tax Officer – [2024] 160 taxmann.com 167 (Kolkata – Trib.)