2019 (10) TMI 1557

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..... ed. 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 .....

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..... al relates to Assessment Year 2010-11. 2. The Revenue urges the following two questions of law for our consideration :- (a) Whether on the facts and circumstances of the case and in law, the Tribunal is correct in holding that assessee is entitled to deduction u/s 80P(2)(a) and (d) of the IT Act, 1961? (b) Whether on the facts and circumstances of the case and in law, the Tribunal is .....

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..... of 2014, decided on 20th March, 2017) wherein identical issues raised by the Revenue were not entertained. This as it did not give rise to any substantial question of law. (b) It is pertinent to note that 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 (ITA Nos. 3223/ .....

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