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person other than a company or a cooperative society, the deduction under sub- section (1) from profits and gains derived
Central Government Act
mutual insurance company or by a cooperative society, shall be computed in accordance with the rules contained in the First
Central Government Act
7572 of 2009)
M/s. The Totgars' Cooperative Sale
Society Limited ...Appellant(s)
Versus
Income Tax Officer, Karnataka ...Respondent ... both sides.
Leave granted.
Assessee(s) is a cooperative credit
society. During the relevant assessment years in
question
Supreme Court of India
operative society from its investments with any other cooperative society, the whole of such income;
(e) in respect
Central Government Act
where the repayment is by a banking company or cooperative bank, such repayment may also be made by crediting ... Explanation to section 269SS;]
(ia) 2[ " cooperative bank" shall have the meaning assigned to it in Part
Central Government Act
whether apply only to goods
produced by a cooperative society for itself and not for
others--Taxing statutes--interpretation ... Bombay
entered into an agreement with a registered cooperative
society for weaving yarn supplied by him into cotton fabrics
Supreme Court of India
deposits with a co- operative society, not being a cooperative society referred to in clause (vi), made by a member
Central Government Act
Andhra Act.
HEADNOTE:
Disputes between some Cooperative Central Banks of Andhra
Pradesh and their employees, relating to : (i) service
conditions ... disputes could be
referred to the Registrar of Cooperative Societies under s.
61 of the Andhra Pradesh Cooperative Societies
Supreme Court of India
shareholder of a company or a member of a cooperative society has to pay for becoming such shareholder or member
Central Government Act
person, other than a company or a cooperative society, the deduction under sub- section (1) shall not be admissible unless
Central Government Act
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