Commission from Marketing Members’ Produce Eligible for 80P Deduction: ITAT Delhi

ITO Vs Maliyana Cooperative Cane Development Union (ITAT Delhi)

Commission from Sugar Factory Eligible for Deduction – ITAT Upholds 80P(2)(a)(iii) Relief to Cooperative Society

Revenue appealed against CIT(A)’s order allowing deduction u/s 80P(2)(a)(iii) on commission income earned by the Assessee-society from marketing sugarcane grown by its members.

AO had denied the deduction treating ₹3.62 crore commission as “income from other sources”, relying on Totgars Co-operative Sale Society Ltd. v. ITO (2010) 188 Taxman 282 (SC). CIT(A) held that

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