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1996 (1) TMI 177 - AT - Income TaxExtract: .......ontrary to the interest of the assessee before us. 7. In view of the above discussion, we hold that the assessee in providing credit facilities to its members was not carrying on any business of banking and that it was, therefore, not entitled to any deduction u/s 80P(2)(a)(i). These appeals thus have no force and the same are, therefore, dismissed
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