Section 2(e) of the Income Tax Act

The decision most relied on for Section 2(e) is Limited v. Government of India (421 ITR 670), cited in 16 of the 29 judgments on BharatTax that turn on this section.

Leading authorities on Section 2(e)

Limited v. Government of India
421 ITR 670 · 2020 · High Court
16
citing judgments

Entities registered under the Karnataka Souharda Sahakari Act, 1997, fit the definition of "cooperative society" under section 2(19) and are entitled to claim deductions under section 80P, subject to exceptions.

Judgments on Section 2(e)

Commissioner of Wealth-Tax vs. Vijaykunverba

WTR/80/1991HC Gujarat14 Jul 2003
Section 25Section 27

Commissioner of Wealth Tax vs. Prince Muffakham Jah Bahadur Chamlijan

CIVIL APPEAL No. 2388/1994Supreme Court12 Dec 2000

Bench: 3 Judges

Section 27(1)Section 7

Commissioner of Wealth Tax vs. Dr. Karan Singh

Appeals are allowed, the

C.A. No.-001290-001293 - 1985Supreme Court04 Feb 1993

Bench: SHARMA, L.M. (CJ) PANDIAN, S.R. (J) MOHAN, S. (J) JEEVAN REDDY, B.P. (J) BHARUCHA S.P. (J)

For Respondent: DR. KARAN SINGH AND OTHERS ETC
Section 1(2)Section 24

The Commnr. of Sales Tax, U.P vs. M/S Bakhtawar Lal Kailash Chand Arhti

C.A. No.-004560-004562 - 1990Supreme Court05 Aug 1992

Bench: JEEVAN REDDY B.P. (J)

For Respondent: BAKHTAWAR LAL KAILASH CHAND ARETI AND ORS. ETC. ETC
Section 3

Commissioner of Wealth-Tax Orissa, Bhubaneshwar vs. Vysyaraju Badreenarayana Moorthy Raju, Berhampur (Ganjam)

In the result, the question is answered in the affirmative, in

TAX REFERENCE CASE No. 3/1975Supreme Court13 Mar 1985

Bench: 3 Judges

Section 257Section 27(1)

Juggl Lal Kamlapat Bankers & Anr vs. Wealth Tax Officer Special Circle C-Ward Kanpur & Ors

CIVIL APPEAL No. 816/1978Supreme Court15 Dec 1983

Bench: 3 Judges

Section 16ASection 2Section 3Section 38ASection 4(1)Section 7Section 7(2)

Lakshmi Kant Jha vs. Commissioner of Wealth Tax Bihar and Orissa

The appeal is disposed of accordingly, In the

CIVIL APPEAL No. 296/1970Supreme Court16 Apr 1973

Bench: 2 Judges

Section 32(2)Section 5Section 5(1)(XV)Section 5(1)(vili)Section 6Section 7Section 7(1)

Commissioner of Wealth Tax, Rajasthan vs. Iier Highness Maharani Gayatri Devi of Jaipur

CIVIL APPEAL No. 2149/1968Supreme Court14 Sept 1971

Bench: 2 Judges

Ahmed G. H. Ariff & Ors vs. Commissioner of Wealth Tax, Calcutta

CIVIL APPEAL No. 2129/1968Supreme Court20 Aug 1969

Bench: 3 Judges