{"id":43360,"date":"2024-06-08T12:11:20","date_gmt":"2024-06-08T06:41:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/salem-district-co-operative-milk-producers-union-ltd-v-cit-2023-333-ctr-696-mad-hc\/"},"modified":"2024-06-08T12:11:20","modified_gmt":"2024-06-08T06:41:20","slug":"salem-district-co-operative-milk-producers-union-ltd-v-cit-2023-333-ctr-696-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/salem-district-co-operative-milk-producers-union-ltd-v-cit-2023-333-ctr-696-mad-hc\/","title":{"rendered":"Salem District Co-Operative Milk Producers Union Ltd v. CIT (2023) 333 CTR 696 (Mad) ( HC)"},"content":{"rendered":"<p>On appeal the Court held that absence of finding as to primary society-Expression &#8220;primary society&#8221; has not been defined in the IT Act, 1961. Expression &#8220;primary society&#8221; has been defined in s. 2(21) of the Tamil Nadu Co-operative Societies Act, 1983. Only if the assessee is neither an &#8220;apex society&#8221; or a &#8220;central society&#8221;, it will not be entitled to the benefit of the deduction under s BOP(2)(b)(1)-is no discussion as to whether the assessee is an &#8220;apex society&#8221; or a &#8220;central society&#8221;-AO is directed to re-examine the issue in the light of the definition of the Tamil Nadu Co-operative Societies Act, 1983 and to pass a fresh order in the light of the definition contained in that Act, within a period of six months from the date of receipt of a copy of this order by the AO. (AY. 1989-90, 1992-93)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies-Primary society engaged in supplying milk to federal society-AO is directed to re-examine the issue in the light of the definition of the Tamil Nadu Co-operative Societies Act, 1983 and to pass a fresh order in the light of the definition contained in that Act, within a period of six months from the date of receipt of a copy of this order by the AO. [S.80P(2)(b)(i),  260A] <\/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-43360","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bhm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43360","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=43360"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43360\/revisions"}],"predecessor-version":[{"id":43361,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43360\/revisions\/43361"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}