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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Co-operative society deduction denied where government-regulated procurement and resale produce net trading receipts, not storage income.</h1> Where a co-operative society's receipts arise from government-regulated procurement and mandatory resale under statutory distribution orders, and the contractual and factual matrix shows two linked sales with netting of issue and sale prices, the net receipts constitute commercial/trading income rather than remunerative storage charges, and therefore do not qualify for the deduction for income from letting godowns or warehouses.

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