https://www.taxtmi.com/caselaws?id=373298 Eligibility for deduction under section 80P depended on the assessee's legal status and whether its registration under the Karnataka Souharda Sahakari Act made it a co-operative society for income-tax purposes. The Tribunal noted that the distinction between a co-operative society and a Souharda entity went to the root of the claim, so the registration certificate and its legal effect had to be verified before merits could be decided. The matter was restored to the Assessing Officer for fresh adjudication of the deduction claim. en-us Wed, 02 Jan 2019 00:00:00 +0530 Thu, 10 Jan 2019 10:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373298 Eligibility for deduction under section 80P depended on the assessee's legal status and whether its registration under the Karnataka Souharda Sahakari Act made it a co-operative society for income-tax purposes. The Tribunal noted that the distinction between a co-operative society and a Souharda entity went to the root of the claim, so the registration certificate and its legal effect had to be verified before merits could be decided. The matter was restored to the Assessing Officer for fresh adjudication of the deduction claim. Case-Laws Income Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373298