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2016 (10) TMI 585 - ITAT BANGALORE
Section 80P deduction eligibility - Held that:- Interest income and dividend earned on deposits with other co–operative banks/societies are fully deductible u/s. 80P (2)(a)(1) from the income liable to tax though the assessee has claimed the same as exempt u/s. 80P (2)(d) of the Act. See M/s. The Totgars´ Cooperative Sale Society Limited Versus Income Tax Officer. Karnataka [2010 (2) TMI 3 - SUPREME COURT]