Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
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 4 [2017] 396 ITR 371 (T&AP) ITA Nos.142 & 323/2019; 5/2020 -22- co-operative societies engaged in different types of activities. The benefit made available to each one of them