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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>Special tax regime for new manufacturing co-operative societies permits a concessional, irrevocable option subject to strict eligibility and computation rules.</h1> Resident co-operative societies formed and registered after 1 April 2023 that commence manufacturing by the prescribed date may elect a concessional tax regime by prescribed option, which is irrevocable and lapses if qualifying conditions fail. The regime restricts business scope to manufacture/production, requires largely new plant and machinery (with limited exceptions), prohibits formation by splitting/reconstruction, disallows specified deductions and exemptions, treats disallowed losses and depreciation as fully adjusted (no carry forward), and permits assessing officer adjustments for connected party arrangements applying arm's length pricing.

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