Court held that a co-operative society registered under Karnataka Souharda Sahakari Act, 1997 would be construed as co-operative society is entitle to claim benefit. (AY. 2017-18)
Sri Martha Vividoddesha Pathima Souharda Sahakarii Niyamitha v. UOI (2022) 285 Taxman 230 (Karn.)(HC)
S. 80P : Co-operative societies-A co-operative society registered under Karnataka Souharda Sahakari Act, 1997 would be construed as co-operative society-Entitle to claim benefit.[S. 2(19)]