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2017 (9) TMI 1998 - AT - Income TaxDeduction u/s 80P(2)(a)(vi) denied - income of the society has nothing to do with the collective disposal of the labour of its members but is entirely from out of the price realised by it for the sale of toddy through the society's own toddy shops - assessee purchase of toddy from its members and non- members on payment of the agreed remuneration and its sale through the toddy shops established by the society itself - income of the society has nothing to do with the collective disposal of the labour of its members but is entirely from out of the price realised by it for the sale of toddy through the society's own toddy shops - HELD THAT:- Respectfully following the said decision of Hon'ble High Court in assessee’s own case for assessment year 2008-09 and 2009-10 [2014 (1) TMI 1080 - ITAT COCHIN] we do not find any illegality or infirmity in the order of the CIT(A) denying the deduction to the assessee under section 80P(2)(a)(vi) of the Act. We, therefore, confirm the order of CIT(A) dismissing the appeal of the assessee in both the assessment years.
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