https://www.taxtmi.com/caselaws?id=769836 Commission received by Cane Development Councils and Cooperative Cane Development Unions from sugar mills for cane supply and related statutory activities was treated as business income attributable to their cane-related functions, not income from other sources. Because those functions were integrally connected with the statutory framework governing sugarcane production, supply and marketing under the U.P. Sugarcane (Regulation of Supply & Purchases) Act, 1953 and the Rules, 1954, the receipts qualified for deduction under section 80P of the Income-tax Act, 1961. The Revenue's objection that no factual finding existed on the nature of the commission was rejected, as the appellate finding was based on the statutory duties and the manner in which the commission arose. en-us Mon, 28 Apr 2025 00:00:00 +0530 Thu, 01 May 2025 13:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769836 Commission received by Cane Development Councils and Cooperative Cane Development Unions from sugar mills for cane supply and related statutory activities was treated as business income attributable to their cane-related functions, not income from other sources. Because those functions were integrally connected with the statutory framework governing sugarcane production, supply and marketing under the U.P. Sugarcane (Regulation of Supply & Purchases) Act, 1953 and the Rules, 1954, the receipts qualified for deduction under section 80P of the Income-tax Act, 1961. The Revenue's objection that no factual finding existed on the nature of the commission was rejected, as the appellate finding was based on the statutory duties and the manner in which the commission arose. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769836