Latest Income-Tax Details

For Full Access To All Latest Judgments on Income Tax
Click Here To Subscribe Now
Take a tour of our Income-Tax Library

The conclusion of the revenue authorities that co-operative societies and co-operatives are different and that co-operative registered as Souharda Sahakari cannot be regarded as co-operative societies is unsustainable.

Shanti Prime Publication Pvt. Ltd.

Sec. 80P(2)(a)(i) of Income Tax Act, 1961— Deduction—SRI SIDDHI SOUHARDA SAHAKARI NIYAMITHA vs. ITO.[2020] 24 ITCD Online 018 (ITAT-BANGALORE)