Sri Matha Vividoddesha Pathina Souharda Sahakari Niyamitha v. UOI

134 Taxmann.com 62High Court2022#2763 most cited

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

A society registered under the Karnataka Souharda Sahakari Act, 1997, qualifies as a co-operative society under Section 2(19) and is eligible for deductions under Section 80P.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

Sri Matha Vividoddesha Pathina Souharda Sahakari Niyamitha · UOI · 2022 · 134 Taxmann.com 62 · Karnataka HC · Section 2(19) · Section 80P · co-operative society · Souharda Sahakari Niyamitha

Sections most often in play

Section 2(19)Section 80PSection 80P(2)(a)(i)Section 80P(2)(d)Section 143(1)Section 263Section 68Section 80P(4)

Issues it is cited on

section 57(i)section 80(p)(2)(a)section 80(2)(d)section 286section 161section 60section 80p(2)(c)section 2(19)interest on securitiessection 21section 80p(4)section 57

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

M/S Shree Mahila Credit Souharda Sahakari Limited., Belagavi vs. Principal Commissioner of Income Tax, Belagavi

Appeals are allowed in above terms

ITA 134/PAN/2019[2010-11]Status: DisposedITAT Panaji18 Jul 2023AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri Pramod Vaidhya, AdvocateFor Respondent: Shri N. Shrikanth
Section 143(3)Section 2(19)Section 263Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA.Nos.133 to 139/ PAN./2019 Assessment years 2009-2010 to 2015-2016 M/s. Shree Mahila Credit The PCIT, Souhard Sahakari Ltd., O/o. Commissioner of Arjun Empire, Near Arun Income Tax, Khimjibhai Talkies, Congress Road, Complex, Dr. B.R. vs. Tilakwadi, Belgaum. Ambedkar Road, Opp. PIN – 590 006. Civil Hospital, Belaum. PAN AABAS9244A PIN – 590 002 State of Karnataka. State of Karnataka. (Appellant) (Respondent) For Assessee : Shri Pramo…

M/S Shree Mahila Credit Souharda Sahakari Limited., Belagavi vs. Principal Commissioner of Income Tax, Belagavi

Appeals are allowed in above terms

ITA 133/PAN/2019[2009-10]Status: DisposedITAT Panaji18 Jul 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri Pramod Vaidhya, AdvocateFor Respondent: Shri N. Shrikanth
Section 143(3)Section 2(19)Section 263Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA.Nos.133 to 139/ PAN./2019 Assessment years 2009-2010 to 2015-2016 M/s. Shree Mahila Credit The PCIT, Souhard Sahakari Ltd., O/o. Commissioner of Arjun Empire, Near Arun Income Tax, Khimjibhai Talkies, Congress Road, Complex, Dr. B.R. vs. Tilakwadi, Belgaum. Ambedkar Road, Opp. PIN – 590 006. Civil Hospital, Belaum. PAN AABAS9244A PIN – 590 002 State of Karnataka. State of Karnataka. (Appellant) (Respondent) For Assessee : Shri Pramo…