Cooperative Denied Section 80P Deduction for Outsourcing Work Without Member Involvement, Earning 1% Commission Instead.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Deduction u/s.80P - collective disposal of labour of its members - The assessee Cooperative society has got some work order from Praj Industries Ltd. which it had outsourced to some other concern on the condition of earning 1% commission. There is no involvement of the members of the cooperative society at all in executing the work. - Deduction not allowed - AT....