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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deduction for co-operative society income permits full tax deduction for profits from specified member oriented activities and certain investment income.</h1> Deduction for income of co-operative societies permits full deduction of profits from specified member oriented activities (including banking/credit, cottage industry, marketing of member agricultural produce, supply of agricultural inputs, non powered processing, collective disposal of labour, and fishing/allied activities), full deduction for primary societies supplying member produced milk, oilseeds, fruits or vegetables to federals or government purchasers, capped deductions for other activities for consumers' and other societies, exemption for interest/dividends from other co operative societies and for income from letting godowns, and coordination with other statutory deductions and membership voting restrictions.

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