THE CITIZEN COOPERATIVE SOCIETY LTD., REP. BY MANAGING DIRECTOR G.RANGA RAO. HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX
The appeal is dismissed in terms of the signed reportable
C.A. No.-010245-010245 - 2017Supreme Court08 Aug 2017
Section 2(19)Section 80PSection 80P(4)
gains of business
attributable to any one or more of such activities:
xx xx xx”
4) Section 80P was amended by the Finance Act, 2006 with effect from
April 01, 2007 and sub-section (4) was inserted thereto. This
sub-section (4) reads as under:
“(4) The provisions of this section shall not apply in relation to
any co-operative
