Sec. 80P of Income Tax Act, 1961— Deduction — Entities registered under the Karnataka Souharda Sahakari Act, 1997 fit into the definition of "co-operative society" as enacted in Section 2(19) of the Income Tax Act, 1961 and therefore subject to all just exceptions, assessee is entitled to stake their claim for the benefit of Section 80P - SHRI VITTHALRAY SOUTHARDA PATTIN SAHAKARI NIYAMIT V/s UOI - [2020] 426 ITR 457 (KARN)