{"id":18669,"date":"2021-05-26T11:57:14","date_gmt":"2021-05-26T06:27:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sri-rama-souharda-credit-co-operative-ltd-v-ito-2021-85-itr-58-snbang-trib\/"},"modified":"2021-05-26T11:57:14","modified_gmt":"2021-05-26T06:27:14","slug":"sri-rama-souharda-credit-co-operative-ltd-v-ito-2021-85-itr-58-snbang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sri-rama-souharda-credit-co-operative-ltd-v-ito-2021-85-itr-58-snbang-trib\/","title":{"rendered":"Sri Rama Souharda Credit Co-Operative Ltd. v. ITO (2021) 85 ITR 58 (SN)(Bang) (Trib)"},"content":{"rendered":"<p>An assessee registered under the Karnataka Souharda Sahakari Act, 1997 is a co-operative society coming within the definition of the term in section\u00a02(19)\u00a0of the\u00a0Income-tax Act, 1961\u00a0, and hence, deduction under section 80P(2) cannot be denied .( AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies &#8211; Entity Registered Under Karnataka Souharda Sahakari Act, 1997 \u2014 Co-Operative Society eligible for deduction [ S.  2(19), 80P(2)(a)(i) ] <\/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-18669","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4R7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18669","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=18669"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18669\/revisions"}],"predecessor-version":[{"id":18670,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18669\/revisions\/18670"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}