Case Laws Analysis Followed on Rajat Apartment Co-Operative Housing Society Ltd. v. ACIT 2021 TaxPub(DT) 2575 (Mum-Trib) Followed on Krishna District Milk Producers Mutually Aided Co-operative Union Ltd. v. ACIT 2021 TaxPub(DT) 1796 (Visakhapatnam-Trib) Followed on Raheja Excelsior Co-Operative Housing Society Ltd. v. ITO 2020 TaxPub(DT) 5596 (Mum-Trib) Followed on The Mantola Cooperative Thrift & Credit Society Ltd. v. ITO 2020 TaxPub(DT) 3073 (Del-Trib) Relied on Kerala State Homeopathic Co-Operative Pharmacy Ltd. v. Asstt. CIT 2019 TaxPub(DT) 0656 (Coch-Trib) Followed on Veer Co-operative Group Housing Society Ltd. v. ITO 2018 TaxPub(DT) 6110 (Del-Trib) Followed on ITO v. Abhaylaxmi Co-op. Credit Society Ltd. 2017 TaxPub(DT) 3860 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 0677 (Karn-HC) : (2017) 392 ITR 0074 SUBSCRIBE FOR FULL CONTENT