https://www.taxtmi.com/caselaws?id=70708 The Tribunal allowed the appeals in part, granting exemptions under sections 80P(2)(a)(iii) and 80P(2)(a)(iv) as claimed by the co-operative society. It emphasized a liberal interpretation of the term 'member,' including nominal and sympathiser members, as defined in the Maharashtra Co-operative Societies Act, enabling the society to benefit from the Income-tax Act exemptions. en-us Wed, 18 Aug 1982 00:00:00 +0530 Mon, 18 Apr 2011 16:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70708 The Tribunal allowed the appeals in part, granting exemptions under sections 80P(2)(a)(iii) and 80P(2)(a)(iv) as claimed by the co-operative society. It emphasized a liberal interpretation of the term 'member,' including nominal and sympathiser members, as defined in the Maharashtra Co-operative Societies Act, enabling the society to benefit from the Income-tax Act exemptions. Case-Laws Income Tax Wed, 18 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70708