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2016 (12) TMI 1838 - AT - Income TaxDeduction u/s 80P in respect of interest received from the schedule bank - HELD THAT:- As decided in own case , [2016 (5) TMI 1545 - ITAT MUMBAI] as relying on QUEPEM URBAN CO-OPERATIVE CREDIT SOCIETY LTD. [2015 (6) TMI 573 - BOMBAY HIGH COURT] where assessee-cooperative society could not be regarded as “Cooperative Bank‟ on, mere fact that an insignificant proposition of revenue was coming from non-members, and thus, was entitled for deduction under section 80P(2)(a)(i) - Decided against revenue.
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