Section 80P(2)(a)(vi) of the Income Tax Act

Income-tax Act, 2025: s.149

Section 80P(2)(a)(vi) falls under section 80P of the Income-tax Act, 1961, which corresponds to section 149 (Deduction in respect of income of co-operative societies) of the Income-tax Act, 2025.

Read section 149 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

30 judgments on BharatTax turn on Section 80P(2)(a)(vi).

Judgments on Section 80P(2)(a)(vi)

Radhe Radhe Labour Co-Op Society Ltd, Jalna vs. Income-Tax Officer, Ward - 1, Jalna

In the result, both the appeals of assessee are allowed

ITA 1590/PUN/2018[2015-16]Status: DisposedITAT Pune28 Mar 2019AY 2015-16

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1589/Pun/2018 यििाारण वषा / Assessment Year : 2015-16

For Appellant: Shri K. SrinivasanFor Respondent: Shri M.K. Verma
Section 142(1)Section 143(3)Section 80PSection 80P(2)(a)

Income-Tax Officer, Ward - 1(2), Nashik vs. Nashik District Labour Society Co-Op Federation Ltd, Nashik

In the result, the appeal of the Revenue is dismissed

ITA 1808/PUN/2017[2014-15]Status: DisposedITAT Pune21 Aug 2018AY 2014-15

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1808/Pun/2017 िनधा'रण वष' / Assessment Year : 2014-15

For Appellant: Shri Rajesh GawliFor Respondent: Shri Harshal A. Nasikkar
Section 80P(2)(a)

ITO Ward 2, Cuddalore vs. Nlc Indcoserve, Neyveli

ITA 2539/CHNY/2017[2010-11]Status: DisposedITAT Chennai18 Jun 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 2539/Chny/2017 "नधा"रण वष" /Assessment Year : 2010-2011. Income Tax Officer, Vs. M/S. Nlc Indcoserve, Ward 2, Old M.M.C. Complex, Cuddalore, Opp. To Thermal Power Station, Neyveli 607 807. Neyveli 607 801. Cuddalore Division.

For Appellant: Shri. Sanath Kumar Raha, JCITFor Respondent: Shri. R. Vijayaraghavan, Adv
Section 80PSection 80P(2)Section 80P(2)(a)

M/S.Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham, Kasargode vs. The ITO, Kasargode

In the result, both the appeals of the assessee stand dismissed

ITA 268/COCH/2015[2009-10]Status: DisposedITAT Cochin26 Sept 2017AY 2009-10

Bench: Shri P. K. Bansal & Shri George George K.

Section 80P(1)Section 80P(2)(a)

ITO, Cuddalore vs. Nlc Indcoserve, Cuddalore

ITA 979/CHNY/2016[2012-13]Status: DisposedITAT Chennai18 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri Vikram Vijayaraghavan, Advocate
Section 80PSection 80P(2)(a)

The Hooda Co-Operative L/C Society Ltd., Rohtak vs. JCIT, Rohtak

In the result, the appeal is partly allowed

ITA 1566/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Jul 2016AY 2011-12

Bench: Shri R.S. Syalassessment Year : 2011-12 The Hooda Co-Operative L/C Vs. Jcit, Society Ltd., Rohtak Range, H.No.404, Sector-2, Income Tax Office, Rohtak. Rohtak. Pan: Aaajt0984E (Appellant) (Respondent) Assessee By : Shri Naveen Gupta, Advocate Department By : Mrs. Shaveta Nakra Dutta, Sr. Dr Date Of Hearing : 20.07.2016 Date Of Pronouncement : 20.07.2016

For Appellant: Shri Naveen Gupta, AdvocateFor Respondent: Mrs. Shaveta Nakra Dutta, Sr. DR
Section 80P(2)(a)Section 80P(2)(c)

ITO 23(2)(3), Mumbai vs. Indira Rashtriya Kamgar Sahakari Society Ltd, Mumbai

In the result, the appeal of Revenue is dismissed

ITA 3253/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 Jun 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Shri R. K. Sahu, D.RFor Respondent: Shri Subodh Ratnaparkhi
Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)

M/S Jai Amba Co-Op Labour & Construction Society vs. Commissioner of Income Tax Panchkula and Anr

The appeal is dismissed

ITA/473/2015HC Punjab & Haryana25 Apr 2016
Section 143(2)Section 260ASection 80PSection 80P(2)Section 80P(2)(a)

ITO, Salem vs. Salem District Printers Services Co-Operative Limited, Salem

In the result, the appeal of the Revenue is dismissed

ITA 1430/CHNY/2015[2010-11]Status: DisposedITAT Chennai18 Dec 2015AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1430/Mds/2015 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer, M/S Salem District Printers Ward I(1), V. Services Co-Operative Limited, Salem. D.No.20, Varadappan Street, Fort, Salem – 636 001. Pan : Aaatt 6976 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. B. Nischal, JCITFor Respondent: Shri S. Sridhar, Advocate
Section 80P(2)(a)

Commnr. of Income Tax, Jaipur vs. Rajasthan Rajya Bunkar S. Samiti Ltd

Appeals are disposed of with

C.A. No.-009485-009485 - 2003Supreme Court16 Feb 2010
Section 80PSection 80P(2)Section 80P(2)(a)