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2014 (9) TMI 1188 - KARNATAKA HIGH COURTDeduction u/s 80P(2)(a)(i) - HELD THAT:- THE COMMISSIONER OF INCOME TAX AND THE INCOME TAX OFFICER WARD I, BAGALKOT VERSUS SRI BILURU GURUBASAVA PATTINA SAHAKARI SANGHA NIYAMITHA BAGALKOT [2015 (1) TMI 821 - KARNATAKA HIGH COURT] when the status of the assessee is a Co-operative society and is not a Co- operative bank, the order passed by the Assessing Authority extending the benefit of exemption from payment of tax under Section 80P(2)(a)(i) of the Act is correct. - Decided in favour of the assessee.
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