2014 (2) TMI 28 - GUJARAT HIGH COURT

Deduction under section 80P(2)(a)(i) - Held that:- As per CBDT Circular No. 133 of 2007 dated 9.5.2007 - Sub-section(4) of section 80P will not apply to an assessee which is not a co-operative bank - The respondent assessee is not a credit co-operative bank but a credit co-operative society - Exclusion clause of sub-section(4) of section 80P, would not apply to it - Decided against Revenue.