Commissioner Of Income-Tax, ... vs Anakapalli Co-Operative Marketing ... on 10 March, 2000
iii. CIT vs. Anakapalli Co-operative Marketing Society (1988) 40 Taxman
127 (AP), whether amount deductible u/s.80P in respect of a co-operative
society is gross total income attributable to activities of the nature defined
u/s.80P, viz., gross total income as defined in Section 80(B)(5) held 'Yes'.