https://www.taxtmi.com/caselaws?id=461892 Interest earned by a co-operative society on bank, post office and fixed deposits not linked to its primary business is treated as income from other sources and is not deductible under the claimed co-operative society relief. The text also states that amounts relating to Provident Fund contributions do not qualify for deduction under the same provision. On that reasoning, both claims were rejected and the stated ratio favours the Revenue. en-us Tue, 06 Dec 2016 00:00:00 +0530 Tue, 06 May 2025 14:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461892 Interest earned by a co-operative society on bank, post office and fixed deposits not linked to its primary business is treated as income from other sources and is not deductible under the claimed co-operative society relief. The text also states that amounts relating to Provident Fund contributions do not qualify for deduction under the same provision. On that reasoning, both claims were rejected and the stated ratio favours the Revenue. Case-Laws Income Tax Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461892