https://www.taxtmi.com/caselaws?id=70867 The Tribunal upheld the decision denying the appellant's claim for exemption under both s. 80P (2) (a) (iii) and s. 80P (2) (b). It held that the appellant, a federation of primary societies supplying milk, did not qualify as a primary society under s. 80P (2) (b) and that milk did not meet the definition of agricultural produce under s. 80P (2) (a) (iii). The Tribunal also found that the appellant failed to meet the requirement of marketing the produce of its members directly. Consequently, the appeal was dismissed, affirming the denial of exemptions under both provisions. en-us Tue, 09 Apr 1985 00:00:00 +0530 Tue, 19 Apr 2011 17:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70867 The Tribunal upheld the decision denying the appellant's claim for exemption under both s. 80P (2) (a) (iii) and s. 80P (2) (b). It held that the appellant, a federation of primary societies supplying milk, did not qualify as a primary society under s. 80P (2) (b) and that milk did not meet the definition of agricultural produce under s. 80P (2) (a) (iii). The Tribunal also found that the appellant failed to meet the requirement of marketing the produce of its members directly. Consequently, the appeal was dismissed, affirming the denial of exemptions under both provisions. Case-Laws Income Tax Tue, 09 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70867