Held that sale of toddy by the farmers through licensed shops is not entitle to deduction. (AY. 2010-11, 2011-12)
Kasargod Tody Tappers & Shop Workers Co-Operative Society Ltd v. ITO (2023) 224 TTJ 891 (Cochin) (Trib)
S. 80P : Co-operative societies-Tapping toddy from their farms-Sold through licensed shops-Not entitle to deduction. [S.80P(2)(a), 80P(2)(a)(iii), 80P(2)(a)(vi)]