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2012 (8) TMI 1059 - AT - Income TaxDeduction under section 80P(2)(a)(i) - Held that:- The Tribunal in assessee's own case while deciding the issue gave a finding that the assessee has to be treated as a co-operative society in view of the provisions contained in Regional Rural Banks Act, 1976. If so, it would be eligible for deduction u/s 80P(2)(a)(i) of the Act. In view of the specific finding given by the Tribunal in the assessee’s own case, respectfully following the decision of the co-ordinate Bench of this Tribunal, the ground of appeal raised by the assessee is allowed.
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