https://www.taxtmi.com/caselaws?id=63569 The Tribunal concluded that the retrospective amendment to section 80P(2)(a)(iii) of the Income-tax Act necessitated the denial of the deduction for income derived from marketing produce not grown by the members of the cooperative society. The Tribunal modified its earlier decision, allowing the revenue's miscellaneous application for rectification under section 254(2) of the Act. en-us Mon, 28 Jun 2004 00:00:00 +0530 Thu, 14 Jun 2012 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63569 The Tribunal concluded that the retrospective amendment to section 80P(2)(a)(iii) of the Income-tax Act necessitated the denial of the deduction for income derived from marketing produce not grown by the members of the cooperative society. The Tribunal modified its earlier decision, allowing the revenue's miscellaneous application for rectification under section 254(2) of the Act. Case-Laws Income Tax Mon, 28 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63569