https://www.taxtmi.com/caselaws?id=11311 Eligibility for exemption under section 80P(2)(a)(vi) depends on whether the society's bye-laws and voting-right structure conform to the Kerala Co-operative Societies Act and Rules. The Court noted that voting rights in such a society are confined by the statutory scheme, and a bye-law granting voting rights to sympathiser members without labour rights would be void if inconsistent with the parent Act and Rule 5. Because the Tribunal had not properly examined these statutory provisions and had relied on another decision without establishing its relevance under the Kerala enactment, its order could not stand. The matter was remitted for fresh consideration in accordance with law. en-us Fri, 28 Mar 2003 00:00:00 +0530 Thu, 06 Aug 2009 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11311 Eligibility for exemption under section 80P(2)(a)(vi) depends on whether the society's bye-laws and voting-right structure conform to the Kerala Co-operative Societies Act and Rules. The Court noted that voting rights in such a society are confined by the statutory scheme, and a bye-law granting voting rights to sympathiser members without labour rights would be void if inconsistent with the parent Act and Rule 5. Because the Tribunal had not properly examined these statutory provisions and had relied on another decision without establishing its relevance under the Kerala enactment, its order could not stand. The matter was remitted for fresh consideration in accordance with law. Case-Laws Income Tax Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11311