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2022 (8) TMI 800 - AT - Income TaxDeduction u/s 80P(2)(a)(i) - whether assessee qualifies for deduction being a registered co-operative society vis-à-vis in providing credit facilities to its members? - HELD THAT:- We hold that the CIT(A) was not justified in confirming the addition made by the Assessing Officer by way of adjustment u/s 143(1)(a) denying deduction u/s 80P(2)(a)(i) of the Act when the assessee qualifies for the deduction being a registered co-operative society engaged in providing credit facilities to its members. Appeal of assessee allowed.
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