Case Laws Analysis
Followed on Gurumauli Nagari Sahkari Pat Sanstha Marya Sangola v. Pr. CIT 2022 TaxPub(DT) 0523 (Pune-Trib)
Distinguished on Rajat Apartment Co-Operative Housing Society Ltd. v. ACIT 2021 TaxPub(DT) 2575 (Mum-Trib)
Followed on Srinagara Credit Cooperative Society Ltd. v. ITO 2021 TaxPub(DT) 2355 (Bang-Trib)
Distinguished on Andhra Pragathi Farmers Service Cooperative Society v. ITO 2021 TaxPub(DT) 2201 (Hyd-Trib)
Followed on Irde Bettampady Primary Agricultural Co-Operative Society Ltd. v. ITO 2021 TaxPub(DT) 1656 (Bang-Trib)
Distinguished on Vanam Mahila Sangam Ltd. v. ITO 2021 TaxPub(DT) 0179 (Hyd-Trib)
Followed on Danda Co-Op. Credit Society Ltd. v. ITO 2021 TaxPub(DT) 0011 (Mum-Trib)
Followed on Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. v. ITO 2020 TaxPub(DT) 3835 (Pune-Trib)
Followed on Nagapura Credit Co-Operative Society v. ITO 2020 TaxPub(DT) 3457 (Bang-Trib)
Followed on The Mantola Cooperative Thrift & Credit Society Ltd. v. ITO 2020 TaxPub(DT) 3073 (Del-Trib)
Followed on Udaya Souhardha Pattina Sahakari Niyamitha v. ITO 2020 TaxPub(DT) 2578 (Bang-Trib)
Followed on Daiwajna Credit Co-Operative Society Ltd. v. ITO 2020 TaxPub(DT) 2320 (Bang-Trib)
Followed on Pr. CIT v. Electro Urban Co-Operative Credit Society Ltd. 2020 TaxPub(DT) 1534 (Cal-HC)
Followed on Kodavoor Vyavasaya Seva Sahakari Sangha Niyamitha v. ITO 2019 TaxPub(DT) 5448 (Bang-Trib)
Followed on ITO v. Sureshdada Jain Nagri Sahakari Patsanstha 2019 TaxPub(DT) 4096 (Pune-Trib)
Followed on KSFC Employees Housing Cooperative Society Ltd. v. ITO 2019 TaxPub(DT) 3221 (Bang-Trib)
Followed on Sureshdada Jain Nagari Sahakari Patsanstha Maryadit v. Pr. CIT 2019 TaxPub(DT) 2223 (Pune-Trib)
Followed on ACIT v. Vasavi Housing Co-Operative Society Ltd. 2019 TaxPub(DT) 1787 (Bang-Trib)
Relied on Puran Ratilal Mehta v. ACIT 2019 TaxPub(DT) 1034 (Mum-Trib)
Distinguished on Rayat Seva Krushi Udyog Sahakari Sangh Ltd. v. ITO 2019 TaxPub(DT) 0188 (Pune-Trib)
Relied on ITO v. BBR & RD KPTCL Employees Credit Cooperative Society Ltd. 2019 TaxPub(DT) 0070 (Bang-Trib)
Distinguished on Chandraprabhu Gramin Bigar Sheti Sahkari Pat Santha Maryadit v. ITO 2018 TaxPub(DT) 6889 (Pune-Trib)
Distinguished on Tiara Co-Operative Agricultural Service Society Ltd. v. ITO 2018 TaxPub(DT) 4672 (Chd-Trib)
Distinguished on Chevayur Service Cooperative Bank Ltd. v. ITO 2018 TaxPub(DT) 3843 (Coch-Trib)
Distinguished on Shiksha Cooperative Thrift & Credit Society v. DCIT 2018 TaxPub(DT) 2935 (Jp-Trib)
Followed on Kesava Hanuman Mutually Aided Co-operative Society Ltd. v. ITO 2018 TaxPub(DT) 2570 (Visakhapatnam-Trib)
Distinguished on Jawala Cooperative Urban Thrift & Credit Society Ltd. v. ACIT 2018 TaxPub(DT) 2307 (Del-Trib)
Distinguished on Honnali Credit Co-op. Society Ltd. v. ITO 2018 TaxPub(DT) 1052 (Bang-Trib)
Distinguished on ITO v. Maharashtra Bank Employees Co-Op. Credit Society Ltd. 2018 TaxPub(DT) 0224 (Pune-Trib)
Relied on ITO v. BEML Employees Co-op. Society Ltd. 2016 TaxPub(DT) 4592 (Bang-Trib)
Followed on State Bank of India (SBI) v. Commissioner of Income-tax 2016 TaxPub(DT) 3564 (Guj-HC)
Distinguished on ITO v. Kundalika Nagari Sahakari Patsanstha Maryadit 2016 TaxPub(DT) 2733 (Pune-Trib)
Followed on Mutholy Service Co-Operative Bank Ltd. v. ITO 2015 TaxPub(DT) 4046 (Coch-Trib)
Distinguished on S.E., S.E.C & E. Co. Railways Employees’ Co-operative Credit Society Ltd. v. Asstt. CIT 2015 TaxPub(DT) 3329 (Kol-Trib)
Distinguished on Shivneri Nagari Sah Pat Sanstha Maryadit v. ITO 2015 TaxPub(DT) 1125 (Pune-Trib)
Distinguished on Catholic Urban Co-operative Credit Society Ltd. v. ITO 2015 TaxPub(DT) 0562 (Pune-Trib)
Followed on Deesa Mercantile Co.op.Society Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4569 (Ahd-Trib)
Followed on Mantola Co-operative Thrift & Credit Society Ltd. v. CIT 2014 TaxPub(DT) 3786 (Del-HC)
Followed on Basaveshwara Credit Co-operative Society Ltd. v. CIT 2014 TaxPub(DT) 3601 (Bang-Trib)
Followed on Kollam District Co-Operative Bank Ltd. v. Dy. CIT 2014 TaxPub(DT) 3131 (Coch-Trib)
Distinguished on Oasis Securities Ltd. v. Dy. CIT 2013 TaxPub(DT) 1552 (Mum-Trib)
Followed on ITO v. Jhalawar Sahkari Bhoomi Vikas Bank Ltd. 2013 TaxPub(DT) 1177 (Jp-Trib)
Applied on ITO v. Kerala State Co-op. Bank Ltd. 2013 TaxPub(DT) 0092 (Coch-Trib)
Followed on CIT & Anr. v. Mawana Co-Operative Cane Development Union 2012 TaxPub(DT) 3234 (All-HC)
Distinguished on CIT v. Maratha Mandir Co-op. Bank Ltd. 2012 TaxPub(DT) 1557 (Bom-HC)
Distinguished on CIT v. Andhra Pradesh State Co-operative Bank Ltd. 2012 TaxPub(DT) 0400 (AP-HC)
 
The Tax Publishers2010 TaxPub(DT) 1466 (SC) : (2010) 032 (I) ITCL 0546 : (2010) 322 ITR 0283 : (2010) 229 CTR 0209 : (2010) 188 TAXMAN 0282 : (2010) 035 DTR 0025

The Totgars Co-operative Sale Society Ltd. v. ITO

INCOME TAX ACT, 1961

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