https://www.taxtmi.com/caselaws?id=757468 A co-operative society engaged in civil construction was treated as carrying on the collective disposal of members' labour for purposes of section 80P(2)(a)(vi), because labour remained the dominant element of the work contracts. Incidental purchase or handling of construction materials did not, by itself, take the activity outside the deduction where the overall business was labour-based. The Revenue's reliance on a Kerala High Court decision was distinguished on facts, as that case involved toddy business rather than labour-intensive construction work. On this basis, deduction under section 80P(2)(a)(vi) was sustained. en-us Wed, 21 Aug 2024 00:00:00 +0530 Sat, 24 Aug 2024 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757468 A co-operative society engaged in civil construction was treated as carrying on the collective disposal of members' labour for purposes of section 80P(2)(a)(vi), because labour remained the dominant element of the work contracts. Incidental purchase or handling of construction materials did not, by itself, take the activity outside the deduction where the overall business was labour-based. The Revenue's reliance on a Kerala High Court decision was distinguished on facts, as that case involved toddy business rather than labour-intensive construction work. On this basis, deduction under section 80P(2)(a)(vi) was sustained. Case-Laws Income Tax Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757468