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S.Ravi Shankar Narayan, CIT, DR for the Revenue. G.V.N.Hari, AR for the Assesse…
M/s. Swabhimani Souharda Credit Co-operative Ltd. vs. Government of India & 3 o…
Mahesh R.Uppin, Adv. for the Petitioner. Ganesh R.Ghale, Standing Counsel for t…
Similar issue came up for adjudication before the Tribunal in the case of M/s.S…
Assessee could not be treated as co-operative society meant only for its member…
Held Primary reason for the CIT to pass the impugned order is the decision o…
Definitions of "Co-operative society"
"Co-operative society" means a co-operative society registered under the Co-operative Societies Act, 1912 (2 of 1912), or under any other law for the time being in force in any State for the registration of co-operative societies ;
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