Tribunal held that the assessee-society registered under the Karnataka State Sahakari Souharda Act, 1997 could be regarded as a co-operative society within the meaning of section 2(19) of the Act entitled to the benefit of deduction under section 80P(2) of the Act . .( AY.2014-15)
Lalitamba Pattina Souharda Sahakari Niyamitha v PCIT (2020) 78 ITR 58 ( SN)( Bang) (Trib)
S. 80P : Co-operative societies – Registered under Karnataka Souharda Sahakari Act, 1997 —Entitled to deduction [ S.2(19) 80P(2), Karnataka State Sahakari Souharda Act, 1997 ]