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    <title>2015 (9) TMI 506 - KERALA HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decision, ruling that the appellant societies were not eligible for deductions under section 80P (2) (a) (vi) of the Income Tax Act as their income did not stem from the collective disposal of their members&#039; labor. The appeals were dismissed, and the decision favored the Revenue over the assessees.</description>
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      <description>The Court upheld the Tribunal&#039;s decision, ruling that the appellant societies were not eligible for deductions under section 80P (2) (a) (vi) of the Income Tax Act as their income did not stem from the collective disposal of their members&#039; labor. The appeals were dismissed, and the decision favored the Revenue over the assessees.</description>
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