Toddy Tappers Denied Tax Deductions u/s 80P(2)(a)(vi); Not Recognized as Cooperative Societies for Labor Disposal.

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....Deduction u/s 80P(2)(a)(vi) - toddy tapping - assessees cannot be considered as Co-operative societies engaged in the collective disposal of labour of its members as contemplated u/s 80P(2)(a)(vi) - AT....