{"id":14438,"date":"2020-12-13T12:46:14","date_gmt":"2020-12-13T12:46:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lalitamba-pattina-souharda-sahakari-niyamitha-v-pcit-2020-78-itr-58-sn-bang-trib\/"},"modified":"2020-12-13T12:46:14","modified_gmt":"2020-12-13T12:46:14","slug":"lalitamba-pattina-souharda-sahakari-niyamitha-v-pcit-2020-78-itr-58-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lalitamba-pattina-souharda-sahakari-niyamitha-v-pcit-2020-78-itr-58-sn-bang-trib\/","title":{"rendered":"Lalitamba Pattina Souharda Sahakari Niyamitha v PCIT (2020) 78 ITR 58 ( SN)( Bang) (Trib)"},"content":{"rendered":"<p>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\u00a02(19)\u00a0of the\u00a0 Act entitled to the benefit of deduction under section\u00a080P(2) of the Act .\u00a0.( AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies &#8211; Registered under Karnataka Souharda Sahakari Act, 1997 \u2014Entitled to deduction [ S.2(19) 80P(2), Karnataka State Sahakari Souharda Act, 1997  ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14438","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3KS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14438","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14438"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14438\/revisions"}],"predecessor-version":[{"id":14439,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14438\/revisions\/14439"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}