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2022 (5) TMI 1084 - ITAT MUMBAIDeduction u/s 80P(2)(a)(i) - interest earned by the society - HELD THAT:- We find that the issue is squarely covered in favor of the assessee by the decision of Hon'ble Supreme Court in the case of Citizen Cooperative Society Ltd. [2017 (8) TMI 536 - SUPREME COURT] - Moreover similar issue was elaborately dealt by a larger bench of Honourable Supreme Court in the case of The Mavilayi Service Cooperative Bank Ltd. & Ors. Vs. CIT, Calicut & Ors. [2021 (1) TMI 488 - SUPREME COURT] and the issue was decided in favour of the assessee.
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