2014 (5) TMI 1084

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..... his issue has been considered in M/s. SL(SPL) 151, Karkudalpatty Primary Agricultural Co-operative Credit Society Ltd. Versus The Income Tax Officer [2014 (5) TMI 556 - ITAT CHENNAI ] as afer perusing the relevant provisions of State Co-operative Societies Act, 1983, governing similar assessees, the Tribunal found that definition of ‘members’ includes ‘associate members’, as well. The Tribunal fou .....

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..... RI VIKAS AWASTHY, JUDICIAL MEMBER For the Appellants: Shri T. Vasudevan, Advocate For the Respondent: Shri T.N. Betgeri, IRS, JCIT. O R D E R PER Dr. O.K. NARAYANAN, VICE PRESIDENT These three appeals are filed by two assessees who are Co-operative Societies. The relevant assessment years are 2007- 2008 and 2008-2009. These appeals are directed against the orders of the Commissioner of Incom .....

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..... (i). 3. This issue has been considered by Income Tax Appellate Tribunal, Chennai 'B' Bench in the cases of SL(SPL) 151, Karkudalpatty Primary Agricultural Co-operative Credit Society Ltd AND S 1382, Mullukuruchi Primary Agricultural Co-operative Credit Society Ltd through their orders dated 17.03.2014. After perusing the relevant provisions of State Co-operative Societies Act, 1983, governing si .....

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