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          Specified Entity definition excludes companies and co-operative societies for income-tax treatment, covering firms and associations of persons. Specified Entity is defined for income-tax purposes as a firm or other association of persons or a body of individuals that is not a company or a co-operative society, thereby classifying non-corporate collective arrangements for the applicable tax rule.
                          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.

                                Specified Entity definition excludes companies and co-operative societies for income-tax treatment, covering firms and associations of persons.

                                Specified Entity is defined for income-tax purposes as a firm or other association of persons or a body of individuals that is not a company or a co-operative society, thereby classifying non-corporate collective arrangements for the applicable tax rule.


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