https://www.taxtmi.com/caselaws?id=24345 A co-operative society registered under the Co-operative Societies Act, 1912 is not an "authority" within section 10(29) of the Income-tax Act, 1961 because that Act facilitates the formation of societies and does not itself constitute an authority. The separate legislative treatment of co-operative societies under section 80P further shows that such societies were not intended to fall within the exemption for authorities under section 10(29). The society therefore cannot claim exemption of its entire income under that provision. en-us Wed, 16 Nov 1988 00:00:00 +0530 Tue, 19 Jan 2010 13:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24345 A co-operative society registered under the Co-operative Societies Act, 1912 is not an "authority" within section 10(29) of the Income-tax Act, 1961 because that Act facilitates the formation of societies and does not itself constitute an authority. The separate legislative treatment of co-operative societies under section 80P further shows that such societies were not intended to fall within the exemption for authorities under section 10(29). The society therefore cannot claim exemption of its entire income under that provision. Case-Laws Income Tax Wed, 16 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24345