https://www.taxtmi.com/caselaws?id=785664 Entitlement to deduction under section 80P(2)(a)(vi) turned on whether a co-operative society registered as a miscellaneous society under the Kerala Co-operative Societies Act could still be treated as a society engaged in collective disposal of labour by its members. The Kerala High Court answered that issue in favour of the Revenue and against the assessee. In the Supreme Court proceedings, the appellant did not press the appeals and sought withdrawal in view of a settlement with the department; the appeals were accordingly dismissed as not pressed. en-us Wed, 21 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785664 Entitlement to deduction under section 80P(2)(a)(vi) turned on whether a co-operative society registered as a miscellaneous society under the Kerala Co-operative Societies Act could still be treated as a society engaged in collective disposal of labour by its members. The Kerala High Court answered that issue in favour of the Revenue and against the assessee. In the Supreme Court proceedings, the appellant did not press the appeals and sought withdrawal in view of a settlement with the department; the appeals were accordingly dismissed as not pressed. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785664