{"id":2377,"date":"2018-09-14T12:37:00","date_gmt":"2018-09-14T12:37:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kuthuparamba-range-kalluchethu-vyavasaya-thozhilali-sahakarana-sangham-ltd-v-cit-2018-257-taxman-151-ker-hc\/"},"modified":"2018-09-14T12:37:00","modified_gmt":"2018-09-14T12:37:00","slug":"kuthuparamba-range-kalluchethu-vyavasaya-thozhilali-sahakarana-sangham-ltd-v-cit-2018-257-taxman-151-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kuthuparamba-range-kalluchethu-vyavasaya-thozhilali-sahakarana-sangham-ltd-v-cit-2018-257-taxman-151-ker-hc\/","title":{"rendered":"Kuthuparamba Range Kalluchethu Vyavasaya Thozhilali Sahakarana Sangham Ltd.  v. CIT (2018) 257 Taxman 151 (Ker) (HC)"},"content":{"rendered":"<p>Court held that regulatory\u00a0 under Abkari Act would not be a relevant factor in deciding as to whether assessee-society would be entitled to exemption as available under S. 80P . Court held that\u00a0 tapping of toddy was a traditional agricultural enterprise within State and, State also encouraged it, as distinguished from foreign liquor trade, accordingly the deduction is available to co-operative society .Court also held that deduction cannot be claimed without filing a return by co-operative society.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies -Agricultural enterprise &#8211; Tapping of toddy and vending it through licenced shops, eligible to claim deduction, however  deduction cannot be claimed without filing a return by co-operative society .[ S. 80A (5), 80P(2)(iii) ]<\/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":[1],"tags":[],"class_list":["post-2377","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Cl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2377","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=2377"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2377\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}