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1999 (2) TMI 19

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....en referred to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the assessee-society is entitled to exemption in respect of the profits derived by it from marketing agricultural produce of its members under section 80P(2)(a)(iii) of the Income-tax Act, 1961, for the assessment years 1970-71 and 1971-72 ?" The assessee is a co-operative society dealing in....