The Act does not provide any specific definition of “godown” and “warehouse”, nor is there a requirement for the structure to be permanent. The definitions in other laws observe that even a protected place or protected enclosure used for storing commodities is also a “warehouse”. Considering the definition, the Tribunal noted that the CAP storage might not be a permanent structure but included within the “warehouses” definition. Section 80P is a beneficial provision, and the purpose is to incentivize the warehousing activity of co-operative societies. Hence, the deduction exemption under section 80P is allowable (AY. 2013-14)