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2003 (3) TMI 19 - KERALA HIGH COURTExemption u/s 80P(2)(a)(vi) - Whether sympathisers, who have no right to labour can be treated as active members of a society, or only nominal or associate member falling under clause (a) of the proviso to section 20 read with section 2(m) of the Co-operative Societies Act, 1969 ? - exemption sought for by the assessee was denied solely on the ground that the bye-laws of the society are contrary to the proviso to section 80P(2)(a) - Tribunal was not justified in blindly following the decision of the Hyderabad Bench of the Tribunal, without adverting to the provisions of the Kerala Cooperative Societies Act and the Rules - we set aside the order of the Tribunal and remit the matter back to the Tribunal for fresh consideration in accordance with law
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