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1986 (5) TMI 90 - AT - Income TaxExtract: ....... applies only when there are individual labourers as members and not when primary societies representing individual labour are member. We, therefore, hold that the assessee fulfils all the conditions of section 80P(2)(a)(vi) including the proviso. The whole of such income is, therefore, deductible from the gross total income. 12. Appeal is allowed.
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