Roaming the Taxation - MANGALAM SERVICE CO-OPERATIVE BANK LTD. V. ITO (2013)

MANGALAM SERVICE CO-OPERATIVE BANK LTD. V. ITO(2013) A registered society is a ‘person’ defined under section 2(31); capable to exercise all rights of a natural person

Primary co-operative credit society which is registered under Co-operative Societies Act, must be treated as juristic person capable of exercising all rights of a natural person