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1989 (1) TMI 3 - SC - Income Tax
Co-operative Society - Whether, the sum received by the assessee-society from the Madras Government under an agreement for stocking and distribution of ammonium sulphate was exempt u/s 14(3)(iv) - Whether, on the construction of the agreement between the assessee and the State Government, the Tribunal's finding that the receipts were mostly for letting out the godowns and that the servicing was an insignificant portion of the whole amount is reasonable