https://www.taxtmi.com/caselaws?id=70737 Section 80P relief was held to be confined, under section 80P(2)(b), to a primary co-operative society supplying milk raised by its own members to a federal milk co-operative society; a federation of primary societies that purchases milk from member societies and resells it does not satisfy that condition. Milk was also held not to be agricultural produce for section 80P(2)(a)(iii), and the exemption could not be extended to produce of members of member societies. On both grounds, the deduction claim was rejected and the disallowance of exemption sustained. en-us Tue, 09 Apr 1985 00:00:00 +0530 Mon, 18 Apr 2011 18:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70737 Section 80P relief was held to be confined, under section 80P(2)(b), to a primary co-operative society supplying milk raised by its own members to a federal milk co-operative society; a federation of primary societies that purchases milk from member societies and resells it does not satisfy that condition. Milk was also held not to be agricultural produce for section 80P(2)(a)(iii), and the exemption could not be extended to produce of members of member societies. On both grounds, the deduction claim was rejected and the disallowance of exemption sustained. Case-Laws Income Tax Tue, 09 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70737