https://www.taxtmi.com/caselaws?id=273362 For deduction under Section 80P(2)(a)(vi), the governing test is whether the co-operative society's rules and bye-laws restrict voting rights in line with the proviso to Section 80P(2)(a). A mere entry of an outside entity as a member does not by itself defeat the deduction if that entity, or its nominees, has no voting rights in elections and the general body remains the ultimate authority. Read with the statutory framework, such a structure does not disqualify the society from the deduction where the bye-laws satisfy the voting-right restriction required by law. en-us Fri, 18 Aug 2017 00:00:00 +0530 Wed, 20 Jun 2018 17:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273362 For deduction under Section 80P(2)(a)(vi), the governing test is whether the co-operative society's rules and bye-laws restrict voting rights in line with the proviso to Section 80P(2)(a). A mere entry of an outside entity as a member does not by itself defeat the deduction if that entity, or its nominees, has no voting rights in elections and the general body remains the ultimate authority. Read with the statutory framework, such a structure does not disqualify the society from the deduction where the bye-laws satisfy the voting-right restriction required by law. Case-Laws Income Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273362