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2015 (4) TMI 141 - AT - Income TaxDenial of deduction under section 80P(2)(a)(iii) - Held that:- Undisputedly, the assessee is not a Co-operative Society and is also not engaged either in marketing of agricultural produce or providing credit facilities to its members. Therefore, the assessee is not entitled for deduction under section 80P(2)(a)(iii) of the Act. Since the ld. CIT(A) has properly adjudicated the issue in the light of relevant provisions of the Act, we find no infirmity therein. Accordingly, we confirm his order. - Decided against assessee.
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