Case Laws Analysis Followed on The Lunawada Taluka Primary School Teachers Co-Op. Credit Society Ltd. v. ITO 2021 TaxPub(DT) 5863 (Ahd-Trib) Followed on Siddhivinayak Co-Operative Industrial Premises Society Ltd. v. ITO 2021 TaxPub(DT) 2787 (Mum-Trib) Followed on Raheja Excelsior Co-Operative Housing Society Ltd. v. ITO 2020 TaxPub(DT) 5596 (Mum-Trib) Followed CIT v. Doaba Co-Operative Sugar Mills Ltd. 1998 TaxPub(DT) 0503 (P&H-HC) Followed K. Nandakumar v. Income Tax Officer & Anr. 1993 TaxPub(DT) 1298 (Ker-HC) Followed Bai Bhuriben Lallubhai v. CIT 1956 TaxPub(DT) 0027 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 3733 (Guj-HC) : (2020) 421 ITR 0134 SUBSCRIBE FOR FULL CONTENT