Deduction u/s 80P - entities registered under the Souharda Act - Merely, because separate definitions...

Deduction u/s 80P - entities registered under the Souharda Act - Merely, because separate definitions are provided for the words “Co-operative” and “Co-operative Society” under Section 2[e] and [g] respectively of Sec.2 of Souharda Act, it cannot be construed as their characteristic is different, since their nomenclature is different. Importance has to be given to the word “Cooperative” which is found in both the enactments i.e., Act No.11 of 1959 and Act No.17 of 1997, as adjective pre-fixed to..... .....

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