https://www.taxtmi.com/caselaws?id=327819 The court condoned the delay in refiling the appeal but upheld the decision to disallow the deduction under Section 80P(2)(a)(vi) of the Income Tax Act for the appellant, a Labour and Construction Society. The court ruled that the income was not directly attributable to the collective disposal of its members' labour as it involved non-member laborers. Despite citing relevant case laws, the court found the appellant ineligible for the deduction as the profit was not derived solely from the labor of its members. Consequently, the appeal was dismissed. en-us Mon, 25 Apr 2016 00:00:00 +0530 Thu, 19 May 2016 23:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327819 The court condoned the delay in refiling the appeal but upheld the decision to disallow the deduction under Section 80P(2)(a)(vi) of the Income Tax Act for the appellant, a Labour and Construction Society. The court ruled that the income was not directly attributable to the collective disposal of its members' labour as it involved non-member laborers. Despite citing relevant case laws, the court found the appellant ineligible for the deduction as the profit was not derived solely from the labor of its members. Consequently, the appeal was dismissed. Case-Laws Income Tax Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327819