https://www.taxtmi.com/caselaws?id=420449 The High Court of Madras heard writ appeals filed by the Revenue challenging the validity of a common order passed by the learned Judge in writ petitions by co-operative societies questioning assessment orders and tax demands. The court directed the Appellate Authority to consider the claims of the co-operative societies in light of a related Supreme Court decision emphasizing a liberal interpretation of Section 80P to benefit the cooperative sector. The impugned orders were modified accordingly, and all writ appeals were disposed of with no costs, leading to the closure of connected miscellaneous petitions. en-us Thu, 17 Mar 2022 00:00:00 +0530 Fri, 01 Apr 2022 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420449 The High Court of Madras heard writ appeals filed by the Revenue challenging the validity of a common order passed by the learned Judge in writ petitions by co-operative societies questioning assessment orders and tax demands. The court directed the Appellate Authority to consider the claims of the co-operative societies in light of a related Supreme Court decision emphasizing a liberal interpretation of Section 80P to benefit the cooperative sector. The impugned orders were modified accordingly, and all writ appeals were disposed of with no costs, leading to the closure of connected miscellaneous petitions. Case-Laws Income Tax Thu, 17 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420449