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Showing contexts for: http in The Cheyyar Milk Producers vs The Commissioner Of Income Tax on 2 November, 2018Matching Fragments
4.The relevant portions of Section 80P of the Act, for the purposes of deciding the controversy before this Court is extracted for reference:
80-P. Deduction in respect of income of cooperative societies._ http://www.judis.nic.in (1) where, in the case of an assessee being a cooperative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee.