In the result, appeals filed by the assessee are allowed
Bench: Shri Inturi Rama Rao & Shri Keshav Dubey
section 80P(2) is actually divided into six parts, categorised under clauses (a), (b), (c), (d), (e), and (f). Each one of these clauses deal with different types of co-operative societies engaged in different types of activities. The benefit made available to each one of them is also different from the other. Therefore, it may be useful to present