https://www.taxtmi.com/caselaws?id=71797 The Tribunal granted the assessee exemption under both Section 80P(2)(a)(iii) for marketing agricultural produce and Section 80P(2)(c)(i) as a consumer co-operative society. The Tribunal interpreted the membership requirement liberally under Section 80P(2)(a)(iii) due to the organizational structure, allowing the exemption for marketing produce of primary societies' members. Additionally, the Tribunal recognized the assessee as a consumer co-operative society under Section 80P(2)(c)(i) based on its activities, entitling it to the higher exemption of Rs. 40,000. en-us Tue, 30 Apr 1991 00:00:00 +0530 Wed, 27 Apr 2011 11:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71797 The Tribunal granted the assessee exemption under both Section 80P(2)(a)(iii) for marketing agricultural produce and Section 80P(2)(c)(i) as a consumer co-operative society. The Tribunal interpreted the membership requirement liberally under Section 80P(2)(a)(iii) due to the organizational structure, allowing the exemption for marketing produce of primary societies' members. Additionally, the Tribunal recognized the assessee as a consumer co-operative society under Section 80P(2)(c)(i) based on its activities, entitling it to the higher exemption of Rs. 40,000. Case-Laws Income Tax Tue, 30 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71797