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2013 (3) TMI 68 - ALLAHABAD HIGH COURTInterest on Non SLR investments/CTR - whether would qualify for deduction u/s 80-P(2)(a) - Whether the investments made outside permissible limits of the Regional Rural Bank would qualify to be "Bank Business" - Held that:- As decided in CIT, Ghaziabad v. Ghaziabad Zila Sahkari Bank, Ghaziabad [2013 (1) TMI 553 - ALLAHABAD HIGH COURT] & [2013 (1) TMI 552 - ALLAHABAD HIGH COURT] cooperative banks who are carrying on banking business are entitled for deduction under Section 80P(2)(a)(i) of the Act - in favour of assessee.
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