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Showing contexts for: processing is preservation in M/S.The Salem District Co-Op. Milk vs The Commissioner Of Income Tax on 2 December, 2022Matching Fragments
v) the processing, without the aid of power, of the agricultural produce of its members, or 2
vi) the collective disposal of the labour of its members, or
vii) fishing or allied activities, that is to say, the catching, curing, processing, preserving, storing or marketing of fish or the purchase of materials and equipment in connection therewith for the purpose of supplying them to its members,] the whole of the amount of profits and gains of business attributable to any one or more of such activities: