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I.T.AS. NOS. 312 OF 1974-75; 1337 AND 1338 OF 1975-76, DECIDED ON 25TH APRIL, 1978. versus I.T.AS. NOS. 312 OF 1974-75; 1337 AND 1338 OF 1975-76, DECIDED ON 25TH APRIL, 1978.


Section 14 (3) (a) Exempt Cooperative Society is not exempt from taxing profits from dealing with non-members Section 14 (3) (b) (ii) Exempt Cooperative Society Cottage Industry with small industry and various activities. Is not entitled to claim immunity as such. Under section 14 (3) (b) (ii)

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