<h1>Supreme Court: Rajasthan Co-op Society Can't Claim Tax Deduction for Public Distribution Scheme Commissions u/s 80P(2)(e).</h1> The Supreme Court ruled that a co-operative society in Rajasthan, involved in distributing controlled commodities under the Public Distribution Scheme, is not entitled to a tax deduction under Section 80P(2)(e) of the Income-tax Act, 1961. The society claimed deductions on commissions received for storing controlled commodities, but the court found it acted as a trader, not merely a stockist. This decision upheld the Rajasthan High Court's view and distinguished it from a previous case, emphasizing the need to interpret contracts and conduct on a case-by-case basis, particularly when statutory sales are involved.