https://www.taxtmi.com/caselaws?id=353554 SC dismissed the review petition, affirming that the appellant cannot be characterized as a co-operative society confined to serving its members and providing member credit facilities; consequently it is not entitled to deduction under Section 80P of the Act. The court found no merit in the review petition and upheld the prior judgment denying the Section 80P benefit. en-us Tue, 21 Nov 2017 00:00:00 +0530 Fri, 05 Sep 2025 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353554 SC dismissed the review petition, affirming that the appellant cannot be characterized as a co-operative society confined to serving its members and providing member credit facilities; consequently it is not entitled to deduction under Section 80P of the Act. The court found no merit in the review petition and upheld the prior judgment denying the Section 80P benefit. Case-Laws Income Tax Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353554