https://www.taxtmi.com/caselaws?id=213235 The High Court ruled in favor of the appellant, allowing the appeal and granting deductions claimed under Section 80-P(2)(a)(iii). The Court held that the appellant was entitled to introduce additional grounds and claim the deduction as a co-operative sugar mill marketing agricultural produce of its members. Additionally, the extra money collected against the levy of sugar was deemed a capital receipt, not taxable under the Government of India's incentive scheme. en-us Thu, 15 Mar 2012 00:00:00 +0530 Mon, 14 May 2012 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213235 The High Court ruled in favor of the appellant, allowing the appeal and granting deductions claimed under Section 80-P(2)(a)(iii). The Court held that the appellant was entitled to introduce additional grounds and claim the deduction as a co-operative sugar mill marketing agricultural produce of its members. Additionally, the extra money collected against the levy of sugar was deemed a capital receipt, not taxable under the Government of India's incentive scheme. Case-Laws Income Tax Thu, 15 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213235