https://www.taxtmi.com/caselaws?id=34151 The Supreme Court upheld the High Court's decision, ruling that the appellant was not entitled to a special deduction under Section 80P(2)(e) of the Income-tax Act, 1961. The Court found that the appellant's activities constituted trading in controlled commodities, and the commission received was considered part of the profit from these trading activities, rather than payment solely for letting the godowns. The appeal was dismissed without any costs being ordered. en-us Thu, 16 Jul 2009 00:00:00 +0530 Tue, 03 May 2016 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34151 The Supreme Court upheld the High Court's decision, ruling that the appellant was not entitled to a special deduction under Section 80P(2)(e) of the Income-tax Act, 1961. The Court found that the appellant's activities constituted trading in controlled commodities, and the commission received was considered part of the profit from these trading activities, rather than payment solely for letting the godowns. The appeal was dismissed without any costs being ordered. Case-Laws Income Tax Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34151