“Attributable” Has Wider Scope Than “Derived” Under Section 80P

District Co-operative Sugar Cane Supply Ltd. Vs ITO (ITAT Lucknow)

‘Attributable’ vs ‘Derived’: ITAT Upholds 80P Deduction for Co-operative Cane Society

Totgars Not Applicable to Statutory Reserves: Interest on Mandatory Bank Deposits Eligible for 80P: 

The Lucknow Bench (SMC) of the ITAT, vi

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