COMMISSIONER OF INCOME-TAX versus KOTAGIRI INDUSTRIAL COOPERATIVE TEA FACTORY LTD.
The special deduction is from the total gross income determined by the Cooperative Society's deductions in accordance with the other provisions of the Noncreditable Income, the years before the deduction was allowed in Sections 80p Indian Income Tax Act, 1961, Sections 80b (5) and 80p. Will prevent the loss of [CITV KitPD Cooperative Timber Works Limited (1982) 135 ITR 287 (Insane) under threat]
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