https://www.taxtmi.com/caselaws?id=25818 The court ruled against the co-operative society, denying the exemption claimed under section 80P(2)(e) of the Income-tax Act. The income in question, derived from commission and reimbursement of transport charges, did not meet the criteria of income arising from letting out or use of godowns or warehouses for storage, processing, or marketing of commodities as required by the provision. The court emphasized the necessity for a direct connection between the income and the letting out or use of such facilities to qualify for the exemption. en-us Thu, 31 Jul 1986 00:00:00 +0530 Mon, 01 Feb 2010 11:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25818 The court ruled against the co-operative society, denying the exemption claimed under section 80P(2)(e) of the Income-tax Act. The income in question, derived from commission and reimbursement of transport charges, did not meet the criteria of income arising from letting out or use of godowns or warehouses for storage, processing, or marketing of commodities as required by the provision. The court emphasized the necessity for a direct connection between the income and the letting out or use of such facilities to qualify for the exemption. Case-Laws Income Tax Thu, 31 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25818