https://www.taxtmi.com/caselaws?id=66071 A co-operative society engaged in loading and unloading foodgrain bags was treated as deriving income from the collective labour of its members, bringing it within the exemption for labour contract societies. The clause allowing outside labour applied only when members were unavailable, and no material showed actual engagement of outside labour or absence of the required Registrar's permission. The voting-rights objection was rejected because the co-operative law itself governed voting and elections, and the statutory scheme did not confer voting rights on outsiders or non-members. The society was held to satisfy the proviso-linked voting condition and to fall within the class entitled to exemption under section 80P(2)(a)(vi). en-us Wed, 16 Dec 1992 00:00:00 +0530 Mon, 21 Feb 2011 12:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66071 A co-operative society engaged in loading and unloading foodgrain bags was treated as deriving income from the collective labour of its members, bringing it within the exemption for labour contract societies. The clause allowing outside labour applied only when members were unavailable, and no material showed actual engagement of outside labour or absence of the required Registrar's permission. The voting-rights objection was rejected because the co-operative law itself governed voting and elections, and the statutory scheme did not confer voting rights on outsiders or non-members. The society was held to satisfy the proviso-linked voting condition and to fall within the class entitled to exemption under section 80P(2)(a)(vi). Case-Laws Income Tax Wed, 16 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66071