https://www.taxtmi.com/caselaws?id=64390 The Tribunal upheld the Commissioner (Appeals)'s decision, affirming that the society was entitled to exemption under section 80P(2)(a)(iv) for income from selling fertilizers to its members. It was determined that the society conducted independent business in fertilizers, purchasing from HAFED and assuming risk post-purchase. The revenue's appeal was dismissed as the society was found to qualify for the exemption, with fertilizers falling under "other articles intended for agriculture." en-us Wed, 19 May 1982 00:00:00 +0530 Mon, 07 Feb 2011 16:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64390 The Tribunal upheld the Commissioner (Appeals)'s decision, affirming that the society was entitled to exemption under section 80P(2)(a)(iv) for income from selling fertilizers to its members. It was determined that the society conducted independent business in fertilizers, purchasing from HAFED and assuming risk post-purchase. The revenue's appeal was dismissed as the society was found to qualify for the exemption, with fertilizers falling under "other articles intended for agriculture." Case-Laws Income Tax Wed, 19 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64390