https://www.taxtmi.com/caselaws?id=280782 A registration certificate under the Kerala Co-operative Societies Act is conclusive only of due registration and does not by itself establish that a society is a Primary Agricultural Credit Society for deduction under Section 80P(4) of the Income-tax Act. Eligibility depends on the substantive statutory definition, including the society's principal objects and actual activities, and not merely on the label in the certificate. After insertion of Section 80P(4), income-tax authorities may examine the society's status and activities year-wise to determine whether it satisfies the conditions for relief in the relevant assessment year. en-us Tue, 19 Mar 2019 00:00:00 +0530 Mon, 21 Jul 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280782 A registration certificate under the Kerala Co-operative Societies Act is conclusive only of due registration and does not by itself establish that a society is a Primary Agricultural Credit Society for deduction under Section 80P(4) of the Income-tax Act. Eligibility depends on the substantive statutory definition, including the society's principal objects and actual activities, and not merely on the label in the certificate. After insertion of Section 80P(4), income-tax authorities may examine the society's status and activities year-wise to determine whether it satisfies the conditions for relief in the relevant assessment year. Case-Laws Income Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280782