2001 (11) TMI 51

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....ivered by R. JAYASIMHA BABU J.-The assessee is a co-operative society. The assessment year is 1987-88. The question referred is "whether the Tribunal was right in holding that the assessee-marketing society which is engaged in the business of purchase and sale of lint is entitled to the benefit of section 80P(2)(a)(iii) of the Incometax Act, 1961?" After this reference came to be made, th....