The appeal is dismissed in terms of the signed reportable
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