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2018 (6) TMI 1041 - AT - Income TaxBenefit of deduction u/s 80P(2) - assessee are primary agricultural credit societies registered under the Kerala Co-operative Societies Act, 1969 - Held that:- We find that an identical issue was considered in the case of ITO v. The Chengala Service Co-operative Bank Limited [2018 (4) TMI 339 - ITAT COCHIN] held that when a primary agricultural credit Society is registered as such under the Kerala Co-operative Societies Act, 1969, such society is entitled to the benefit of deduction u/s 80P(2) of the Income-tax Act. - Decided in favour of assessee.
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