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2011 (4) TMI 74 - HC - Income TaxDeduction u/s 80P(2)(a)(i)- Disallowing deduction in respect of income earned from utilization of its reserve funds being statutory reserves u/s 67(2) - Held that: the matter is covered against the revenue by order of this Court dated 2.2.2010 in CIT v. M/s Shivalik Kshetriya Gramin Bank - Accordingly, these appeals are dismissed.
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