https://www.taxtmi.com/caselaws?id=460800 Section 167B does not apply to a society registered under the Andhra Pradesh Societies Registration Act, 2001 because that State law is a corresponding enactment to the Societies Registration Act, 1860. The statutory exclusion in section 167B extends to societies registered under the 1860 Act or any corresponding law in force in any part of India, so the assessee society fell outside the provision. Taxation at the maximum marginal rate was therefore not sustainable, and the tax computation made on that basis was set aside. en-us Wed, 26 Nov 2014 00:00:00 +0530 Tue, 31 Mar 2026 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460800 Section 167B does not apply to a society registered under the Andhra Pradesh Societies Registration Act, 2001 because that State law is a corresponding enactment to the Societies Registration Act, 1860. The statutory exclusion in section 167B extends to societies registered under the 1860 Act or any corresponding law in force in any part of India, so the assessee society fell outside the provision. Taxation at the maximum marginal rate was therefore not sustainable, and the tax computation made on that basis was set aside. Case-Laws Income Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460800