Section 80P read with section 246A of the Income Tax Act, 1961 — Deduction — Writ petition was filed by assessee against order of AO denying deduction under section 80P in view of fact that impugned order turned on two issues and one issue having been decided in other cases in favour of assessee did not survive. Writ petition was disposed of leaving it open to assessee to avail alternate remedy under section 246A on other issue — K274 Uthukuli Primary Agricultural Co-operative Credit Society vs. Income Tax Officer [2019] 267 Taxman 374 (Madras)