COMMISSIONER OF INCOME TAX versus BHANDARA ZILLA SAHAKARI KHAREDI VIKRI SANGH LTD.
Cooperative Society A Special deduction income from warehousing exclusions means the use of warehouses, warehouses are denied exemption for fertilizer distribution Revenue received from sub-agency for purchase of paddy Attributed to leaving the warehouse for storage. Special Income Tax Remand Receipts of Indian Income Tax Act, 1961, Section 80P (2) (E)
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