Sri Matha Vividoddesha Pathina Souharda Sahakari Niyamitha v. UOI

134 Taxmann.com 62High Court2022#2800 most cited

What is Sri Matha Vividoddesha Pathina Souharda Sahakari Niyamitha v. UOI authority for?

A "Souharda" cooperative society registered under state cooperative law is considered a "cooperative society" under Section 2(19) of the Income Tax Act, making it eligible for deductions under Section 80P.

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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Sri Matha Vividoddesha Pathina Souharda Sahakari Niyamitha · Union of India · 134 Taxmann.com 62 · Section 2(19) · Section 80P · Souharda cooperative society · definition of cooperative society · eligibility for deduction

Issues it is cited on

Judgments citing Sri Matha Vividoddesha Pathina Souharda Sahakari Niyamitha v. UOI

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