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2002 (2) TMI 32 - HC - Income TaxWhether the assessee-society is entitled for the benefit of deduction under section 80P(2)(a)(ii). - assessee is a co-operative society engaged in the marketing of the produce of members of primary society and to supply the members of primary society raw material for manufacturing through the primary society. - When the society has full control over the manufacturing activities of weavers, the assessee-society is engaged in the cottage industry. When the assessee is engaged in the cottage industry though through the primary society, the benefit cannot be denied considering the scheme of the Act and the object of the provision to be achieved to give benefit to the weavers and to encourage such societies for the benefit of the weavers. In the result, we find no force in this appeal. Consequently, the appeal is dismissed.
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