Case Law Details
Case Name : Rifle Factory Cooperative Society Limited Vs ACIT (ITAT Kolkata)
Appeal Number : I.T .A. No. 41/KOL/2023
Date of Judgement/Order : 11/04/2023
Related Assessment Year : 2015-2016
Courts :
All ITAT ITAT Kolkata
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Rifle Factory Cooperative Society Limited Vs ACIT (ITAT Kolkata)
From perusal of Sections 80, 81 & 82 of West Bengal Cooperative Societies Act, we notice that the assessee-society is statutorily required to transfer not less than 10% of its net profit to a Reserve Fund and th
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