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27 September 2008 Can Cold storage be considered as a warehouse or godown where goods are stored for the purpose of claiming exemption U/s 80P(e)in respect of income from such cold storage ?

27 September 2008 (e) In respect of any income derived by the co-operative society from the letting of godowns or warehouses for storage, processing or facilitating the marketing of commodities, the whole of such income;
Dear Hitesh,
If any co-operative is getting rent for cold storage for storage of goods then it is covered u/s 80P e and exemption can be claimed.



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