TMI BlogAssessee society cannot be regarded to be a primary co-operative bank as all the three conditions are...Assessee society cannot be regarded to be a primary co-operative bank as all the three conditions are not complied with and it is not a co-operative bank and the assessee is not hit by the provision of section 80P(4) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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