MALANADU MILK PRODUCERS SOCIETY,KOTTAYAM vs. DCIT, EXEMPTION, TVM, THIRUVANANTHAPURAM
The appeals of the assessees are allowed
ITA 633/COCH/2022[2017-2018]Status: DisposedITAT Cochin08 Mar 2023AY 2017-2018
Bench: Shri George George K. & Ms. Padmavathy S.
For Appellant: Shri Jose Kappan, CAFor Respondent: Shri Prashant V.K., CIT(DR)
Section 11Section 12ASection 143(1)Section 143(2)Section 2(15)Section 263
160 ITD 117, held that, providing essential commodities to the people at subsidized rates should be considered to be providing relief to poor and, thus eligible for exemption under section 11. Your appellant is also doing the same activity, mentioned in the above decision, in a different way. The Society is purchasing milk from the small & marginal farmers
