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2016 (11) TMI 1722 - HC - Income TaxDeduction u/s 80P - HELD THAT:- While dealing with Tax Case Appeal [2016 (9) TMI 952 - MADRAS HIGH COURT] a Division Bench of this Court to which one of us (Nooty. Ramamohana Rao, J) is a member, had occasion to consider the very same substantial questions of law which have fallen for consideration in this appeal and those substantial questions of law were answered in favour of the Assessee and against the Revenue, as the Assessee is a mere Co-operative Society but not a Co-operative Bank. We have not found any error committed by the AO the Appellate Authority and the Tribunal in coming to the conclusions to which they have arrived at. We subscribe to the same reasoning and accordingly, we dismiss this Tax Case Appeal.
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