https://www.taxtmi.com/caselaws?id=70791 The Tribunal allowed the appeals in part, holding that the assessee was entitled to the deduction under section 80P(2)(a)(ii) as its activities constituted a cottage industry. The apex society's engagement in purchasing raw materials and having cloth manufactured by weavers working in cottages qualified for the exemption. The Tribunal determined that the members of the primary societies could be considered members of the apex society for the exemption purpose under section 80P. en-us Fri, 28 Feb 1986 00:00:00 +0530 Tue, 19 Apr 2011 12:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70791 The Tribunal allowed the appeals in part, holding that the assessee was entitled to the deduction under section 80P(2)(a)(ii) as its activities constituted a cottage industry. The apex society's engagement in purchasing raw materials and having cloth manufactured by weavers working in cottages qualified for the exemption. The Tribunal determined that the members of the primary societies could be considered members of the apex society for the exemption purpose under section 80P. Case-Laws Income Tax Fri, 28 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70791