Case Notes on Recent Judgements by Indian Courts in Clarifying the Nature of Certain Aspects of Cooperation Through the Perspective of Taxation

This paper will present thematic summaries of two recent judgements of the Supreme Court of India, and one judgement of the Madras High Court at Chennai, which concern cooperatives and the law on taxation in India. The judgements have been selected based significance the courts have accorded to the character of cooperative societies and organizations promoting them, as can be said to have been recognizedwithin international public-policy2applicable to cooperatives and intended to safeguard the unique identity of the cooperative enterprise form, which comprises of cooperative values and principles, and the basis for a definition for its legal form