Case Laws Analysis Followed on Anklav Mercantile Co-Op Credit Society Ltd. v. Dy. CIT 2022 TaxPub(DT) 0291 (Ahd-Trib) Followed on Agriculture Development Co-Op. Credit Society Ltd. v. ITO 2019 TaxPub(DT) 1678 (Ahd-Trib) Followed on Kalol Peoples Co-Op. Credit Society Ltd. v. CIT 2018 TaxPub(DT) 4761 (Ahd-Trib) Distinguished on DCIT v. Sabarkantha District Co-Op. Milk Producers Union Ltd. 2018 TaxPub(DT) 3732 (Ahd-Trib) Followed on Anand Catholic Co.-op Credit Society Ltd. v. ITO 2018 TaxPub(DT) 2874 (Ahd-Trib) Distinguished on ITO v. Maharashtra Bank Employees Co-Op. Credit Society Ltd. 2018 TaxPub(DT) 0224 (Pune-Trib) Followed The Totgars Co-operative Sale Society Ltd. v. ITO 2010 TaxPub(DT) 1466 (SC) Distinguished CIT v. Baroda Peoples Co-Operative Bank Ltd. 2005 TaxPub(DT) 1789 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Appeal Nos. 486 & 487 of 20152016 TaxPub(DT) 3564 (Guj-HC) : (2016) 389 ITR 0578 : (2016) 290 CTR 0129 : (2016) 241 TAXMAN 0163 : (2016) 142 DTR 0176 SUBSCRIBE FOR FULL CONTENT