AO can’t examine whether co-operative society doing business as per its bye-laws to allow Sec. 80P relief: HC

INCOME TAX : Revenue could not go behind registration certificate of co-operative society and examine its activities to determine its true nature; where assessees have been registered as co-operative credit societies, their accepting deposits from non-members does not disqualify them from claiming benefits under section 80P

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000315744/ao-can’t-examine-whether-co-operative-society-doing-business-as-per-its-bye-laws-to-allow-sec-80p-relief-hc.aspx