{"id":28035,"date":"2022-07-05T14:08:57","date_gmt":"2022-07-05T08:38:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/government-of-india-ministry-of-finance-v-karnataka-state-souharda-federal-co-operative-ltd-2022-285-taxman-529-211-dtr-105-325-ctr-280-karn-hc\/"},"modified":"2022-10-25T05:53:12","modified_gmt":"2022-10-25T00:23:12","slug":"government-of-india-ministry-of-finance-v-karnataka-state-souharda-federal-co-operative-ltd-2022-285-taxman-529-211-dtr-105-325-ctr-280-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/government-of-india-ministry-of-finance-v-karnataka-state-souharda-federal-co-operative-ltd-2022-285-taxman-529-211-dtr-105-325-ctr-280-karn-hc\/","title":{"rendered":"Government of India Ministry of Finance v. Karnataka State Souharda Federal Co-operative Ltd. (2022] 285 Taxman 529 \/ 211 DTR 105 \/ 325 CTR 280 (Karn.)(HC)\/Swabhimani Souharda Credit Co -Operative Ltd v . ITO  (2022] 285 Taxman 529\/ 211 DTR 105\/ 325 CTR 280  (Karn) (HC)"},"content":{"rendered":"<p>Held that the assessee which is\u00a0 a co-operative society registered under Karnataka Souharda Sahakari Act, 1997 would be construed as co-operative society within ambit of section 2(19) and thus, would be entitled to claim benefit of section 80P of the Act.(AY. 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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)]  <\/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-28035","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7ib","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28035","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=28035"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28035\/revisions"}],"predecessor-version":[{"id":30421,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28035\/revisions\/30421"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}