https://www.taxtmi.com/highlights?id=22579 The amount transferred to the reserve fund account as per provisions of Section 67 of the Gujarat Cooperative Societies Act, 1961 was not diversion of income at source by overriding title nor can such transfer be treated as a business expenditure - HC en-us Mon, 20 Apr 2015 11:03:12 +0530 Mon, 20 Apr 2015 11:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22579 The amount transferred to the reserve fund account as per provisions of Section 67 of the Gujarat Cooperative Societies Act, 1961 was not diversion of income at source by overriding title nor can such transfer be treated as a business expenditure - HC Highlights Income Tax Mon, 20 Apr 2015 11:03:12 +0530 https://www.taxtmi.com/highlights?id=22579