TaxTMI 
TaxTMI 
2002 (2) TMI 32
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....e Tribunal. The basic question for consideration in this appeal is whether the assessee-society is entitled for the benefit of deduction under section 80P(2)(a)(ii). The assessee is a co-operative society engaged in the marketing of the produce of members of primary society and to supply the members of primary society raw material for manufacturing through the primary society. By this activity, ....
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....Pital Udyog Sahkari Samiti Ltd. [1978] 114 ITR 723 (Appex.). The Tribunal has also considered the decision of the Madhya Pradesh High Court in the case of CIT v. Madhya Pradesh State Handloom Weavers Co-operative Society Ltd. [1998] 231 ITR 243. Finally, the Tribunal has relied on the decision of the Supreme Court in the case of Kerala State Cooperative Marketing Federation Ltd. v. CIT [1998] 231 ....
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.... the weavers are the members of the member society, then the apex body of the society is not entitled for benefit of deduction under section 80P(2)(a)(ii). Whether the assessee-society is entitled for benefit of the exemption under section 80P(2)(a)(ii), we have to consider its activities and objects. The assessee-society is a co-operative society engaged in the manufacturing of cloth under the J....
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.... that the assessee-company is not engaged in the manufacturing activities carried on by the weavers. The weavers get the raw material, i.e., yarn, through their primary society, but thereafter weaving charges are paid by the assessee and it purchases those cloths through the primary societies. When the society has full control over the manufacturing activities of weavers, the assessee-society is....