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2019 (10) TMI 1557 - BOMBAY HIGH COURTDeduction u/s 80P(2)(a) and (d) - HELD THAT:- It has not been shown to us that the respondent has in any manner breached Section 80P(2)(a) and (d) of the Act. Thus, no substantial question of law arises for our consideration. Thus, not entertained. Deduction u/s 80P(4) - Tribunal allowing the relief to the assessee by holding that the assessee being Co-operative Credit Society is not a Co-operative Bank hence entitled for deduction u/s 80P(4) - HELD THAT:- We find that the issue raised herein was a subject matter of consideration by this Court in Commissioner of Income Tax Vs. Shri Kulswami Co-op. Credit Society Ltd. [2017 (3) TMI 1799 - BOMBAY HIGH COURT] wherein identical issues raised by the Revenue were not entertained. This as it did not give rise to any substantial question of law. The impugned order of the Tribunal dismissed the Revenue’s appeal before it by relying upon the decision of its co-ordinate bench in the case of Kulswami Co-operative Society [2014 (4) TMI 355 - ITAT MUMBAI] No substantial question of law.
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