Scope of Sec.40A(9) with respect to contributions towards Employee's Welfare Cooperative Society.

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..... ociety at the time of making assessment of the employer company. The deduction was allowed on the presumption that contribution to Employees' Welfare Co-operative Society are not hit by the provisions of Section 40A(9) of the Income-tax Act. The Board is of the view that the phrases "Association of persons" and "Body of individuals" appearing in Section 40A(9) are wide enough to include an Employe .....

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