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2013 (2) TMI 47 - HC - Income TaxExemption u/s 80P(2) - denial as AO determined assessee's status as AOP - assessee as a cooperative society carrying on business of banking thus ITAT allowed the claim - Held that:- As decided in Commissioner of Income Tax, Ghaziabad v. Ghaziabad Zila Sahkari Bank [2013 (1) TMI 553 - ALLAHABAD HIGH COURT] & [2013 (1) TMI 552 - ALLAHABAD HIGH COURT] the cooperative banks who are carrying on banking business are entitled for deduction under Section 80P(2)(a)(i)
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