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Karnataka HC: Co-Op Society Under Karnataka Souharda Sahakari Act Eligible of Tax Deduction - (29 Jan 2020)

DIRECT TAXATION

Karnataka High Court has held that the entity registered under the Karnataka Souharda Sahakari Act, 1997 fits into the definition of “co-operative society” as enacted by Section 2(19) of the Income Tax (ITA) Act, 1961 for the purpose of tax deduction under Section 80P(1) of ITA.

Tags : KARNATAKA HIGH COURT   CO-OPERATIVE SOCIETY  

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