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Case Law Details

Case Name : Erode Mavatta Valamana Thodakka Vs Managing Director (Madras High Court)
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Erode Mavatta Valamana Thodakka Vs Managing Director (Madras High Court)

Madras High Court directed the Ministry of Finance, Government of India and CBDT to consider exempting primary agricultural cooperative credit societies from the purview of the provisions of Section 194N of the Income Tax Act, 1961.

Facts- The petitioners are Primary Agricultural Cooperative Credit Societies. They deal with lending loans to the members of the concerned Society for agriculture and alli

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