https://www.taxtmi.com/caselaws?id=71635 The tribunal held that the assessee was entitled to exemption under section 80P(2)(a)(vi) of the Income-tax Act, 1961. It determined that the assessee, an apex society coordinating village labor utilization, was engaged in providing collective labor of its member societies. The tribunal found that voting rights were effectively restricted as per the proviso, distinguishing previous cases cited by the department. Consequently, the tribunal allowed the appeal, ruling in favor of the assessee regarding the availability of exemption under section 80P(2)(a)(vi). en-us Mon, 05 May 1986 00:00:00 +0530 Tue, 26 Apr 2011 12:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71635 The tribunal held that the assessee was entitled to exemption under section 80P(2)(a)(vi) of the Income-tax Act, 1961. It determined that the assessee, an apex society coordinating village labor utilization, was engaged in providing collective labor of its member societies. The tribunal found that voting rights were effectively restricted as per the proviso, distinguishing previous cases cited by the department. Consequently, the tribunal allowed the appeal, ruling in favor of the assessee regarding the availability of exemption under section 80P(2)(a)(vi). Case-Laws Income Tax Mon, 05 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71635