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2019 (9) TMI 782 - SCH - Income TaxDeduction u/s 80P (2) - scope of introduction of sub-section (4) - provisions of this Section applicability in relation to any Co-operative Bank other than a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank - if the assessee is having a valid registration u/s 8 of the KCS Act, the authorities under the IT Act have to extend the benefit of deduction provided u/s 80P , by reason of sub-section (4) thereof, to such societies - HELD THAT :- Delay condoned. Leave granted. Issue notice on the prayer for stay.
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