https://www.taxtmi.com/caselaws?id=431645 Deduction under Section 80P(2)(b)(i) depends on whether the assessee is a co-operative society qualifying as a primary society engaged in supplying milk. Because the term "primary society" is not defined in the Income-tax Act, its meaning had to be tested against the Tamil Nadu Co-operative Societies Act, 1983, including the statutory distinctions between primary, apex and central societies. The lower authorities had relied mainly on a Government Order and had not examined the assessee's status under the relevant statutory definitions. The deduction claim could not therefore be finally determined on the existing record, and the matter was remitted for fresh consideration of the assessee's classification before deciding eligibility. en-us Fri, 02 Dec 2022 00:00:00 +0530 Mon, 27 Feb 2023 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431645 Deduction under Section 80P(2)(b)(i) depends on whether the assessee is a co-operative society qualifying as a primary society engaged in supplying milk. Because the term "primary society" is not defined in the Income-tax Act, its meaning had to be tested against the Tamil Nadu Co-operative Societies Act, 1983, including the statutory distinctions between primary, apex and central societies. The lower authorities had relied mainly on a Government Order and had not examined the assessee's status under the relevant statutory definitions. The deduction claim could not therefore be finally determined on the existing record, and the matter was remitted for fresh consideration of the assessee's classification before deciding eligibility. Case-Laws Income Tax Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431645