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Section 80212 Section 260A69 Section 252 Section 5652 Deduction52 Section 80P(2)(a)24 Section 523 Section 80P(4)23 Section 26011

THE COMMISSIONER OF INCOME TAX vs. BASAVESHWAR CO-OPERATIVE

In the result, the above questions are answered in favour

ITA/100092/2014HC Karnataka21 Sept 2015

Bench: ANAND BYRAREDDY,S.SUJATHA

Section 2Section 260ASection 5Section 56Section 80Section 80P(2)(a)Section 80P(4)

gains of business attributable to any one or more of such activities. 16 Section 80P(4) which came to be introduced in the statute by the Finance Act, 2006, with effect from 1.4.2007, reads as under: 80P(4) The provisions of this section shall not apply in relation to any co-operative bank other than a primary agricultural credit society

Showing 1–20 of 59 · Page 1 of 3

THE COMMISSIONER OF INCOME TAX vs. BASAVESHWAR CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. BASAVESHWAR CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. MINORITY CREDIT CO-OP. SOCIETY LTD.,

THE COMMISSIONER OF INCOME TAX vs. CHIKODI TALUKA SHREE SARASWATI SOUHARD

THE COMMISSIONER OF INCOME TAX vs. SHRI SIDDHESHWAR CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. THE MERCANTILE CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. BRAMHANATH CO-OPERATIVE CREDIT SOUHARD

THE COMMISSIONER OF INCOME TAX vs. DR.PRABHAKAR KORE CREDIT SOUHARD

THE COMMISSIONER OF INCOME TAX vs. SHRI MAHATAMA BASAVESHWARA

THE COMMISSIONER OF INCOME TAX vs. SHRI BEERESHWAR CRDIT SOUHARD SAHAKARI LTD.,

THE COMMISSIONER OF INCOME TAX vs. SHRI MAHALAXMI URBAN CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. THE ATHANI CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. SHRI SHIVABODHARANGA URBAN CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. BEERESHWAR CREDIT SOUHARD SAHAKARI LTD.,

THE COMMISSIONER OF INCOME TAX vs. THE MERCANTILE CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. THE ATHANI CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. BASAVESHWAR CO-OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. SHRI MAHATAMA BASAVESHWARA

THE COMMISSIONER OF INCOME TAX vs. SHRI BASAVESHWAR URBAN CREDIT SOUHARD SAHAKARI

THE COMMISSIONER OF INCOME TAX vs. M/S.KURUHINSHETTY URBAN CO OPERATIVE

THE COMMISSIONER OF INCOME TAX vs. SHRI MAHALAXMI URBAN CO-OPERATIVE