Cane Union Federation Ltd. v. CIT

237 ITR 574Supreme Court of India1999#5007 most cited

What is Cane Union Federation Ltd. v. CIT authority for?

The definition of 'member' for a cooperative society must be construed in the context of the State Legislature's law under which the society was formed, and this definition can include 'nominal members' for the purpose of exemptions like those under section 80P.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2023.

Also referred to as

U.P. Co-op. Cane Union Federation Ltd. v. CIT · 237 ITR 574 · Section 80P · cooperative society · member definition · nominal member · state legislature law · exemption

Judgments citing Cane Union Federation Ltd. v. CIT

ITO, Salem vs. S-1299, V.Mannarpalayam Primary Agricultural Co-Op Credit Society Ltd., Salem

In the result, the appeals of the Department in ITA Nos

ITA 518/CHNY/2016[2012-13]Status: DisposedITAT Chennai11 May 2016AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. P. Radhakrishnan, IRS, JCITFor Respondent: None
Section 143(1)Section 143(2)Section 143(3)Section 260ASection 80PSection 80P(2)Section 80P(2)(d)

…port were the member means share holder and does not include associate member. The ld. Authorised Representative argued on membership of society and supported with Apex Court decision of M/s. U.P. C- operative Cane Union Federation Ltd, Lucknow vs. CIT (1999) 237 ITR 574(SC) and definition of member as the provision of T.N. Co-operative Societies Act 1983 and filed written submissions and explained that there is no cheque facility is available to members and the business of providing credit facilities to its members and activities of Primary agriculture co- operative credit society are not at par with co-operativ…

ITO, Salem vs. S-55, Keerippatty Primary Agricultural Co-Op Credit Society Ltd., Salem

In the result, the appeals of the Department in ITA Nos

ITA 517/CHNY/2016[2012-13]Status: DisposedITAT Chennai11 May 2016AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. P. Radhakrishnan, IRS, JCITFor Respondent: None
Section 143(1)Section 143(2)Section 143(3)Section 260ASection 80PSection 80P(2)Section 80P(2)(d)

…port were the member means share holder and does not include associate member. The ld. Authorised Representative argued on membership of society and supported with Apex Court decision of M/s. U.P. C- operative Cane Union Federation Ltd, Lucknow vs. CIT (1999) 237 ITR 574(SC) and definition of member as the provision of T.N. Co-operative Societies Act 1983 and filed written submissions and explained that there is no cheque facility is available to members and the business of providing credit facilities to its members and activities of Primary agriculture co- operative credit society are not at par with co-operativ…

ITO, Namakkal vs. S-328, Kalpanaickenpatti Paccs Ltd., Namakkal

In the result, the appeal of the Revenue in ITA

ITA 260/CHNY/2016[2012-13]Status: DisposedITAT Chennai27 Apr 2016AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. A.V. Sreekanth, IRS, JCITFor Respondent: Shri. M. Balu, C.A
Section 143(2)Section 143(3)Section 260ASection 80PSection 80P(2)Section 80P(2)(b)Section 80P(2)(d)

…ome Tax (Appeals) and judicial decisions and opposed to the grounds of the Revenue. We heard the rival submissions and perused the material 7. and supported with Apex Court decision of M/s. U.P. C-operative Cane Union Federation Ltd, Lucknow vs. CIT (1999) 237 ITR 574(SC) and definition of member as the provision of T.N. Co-operative Societies :- 6 -: Act 1983 and filed written submissions and explained that there is no cheque facility is available to members and the business of providing credit facilities to its members and activities of Primary agriculture co- operative credit society are not at par with…