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2018 (2) TMI 590 - AT - Income TaxDenying the benefit of deduction u/s. 80P(2) - whether the assessee was a 'Primary Agricultural Credit Society' or a 'Co-operative bank'? - Held that:- CIT(A) is justified in directing the Assessing Officer to grant deduction u/s. 80P(2) as primary agricultural credit society registered under the Kerala Co-operative Societies Act, 1969 is entitled to deduction u/s. 80P(2). See Edanad-Kannur Service Co-operative Bank Ltd. and others [2018 (1) TMI 848 - ITAT COCHIN]. - Decided in favour of assessee.
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