2019 (6) TMI 614

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..... nd Rural Development Bank - Primary Agricultural Credit Society or a Co-operative Bank - if the assessee is having a valid registration u/s 8 of the KCS Act, the authorities under the IT Act have to extend the benefit of deduction provided u/s 80P by reason of sub-section (4) thereof, to such societies - HELD THAT:- Issue involved in this appeal stands covered through a Full Bench decision of this .....

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..... court in Mavilayi Service Co-operative Bank Ltd. V. Commissioner of Income Tax (2019 (2) KHC 287) . Following the said judgment, this court had disposed of I.T.A No.55/2019, through a separate judgment rendered on today by allowing the appeal and by setting aside the order of the Tribunal; and by remanding the appeal to the Tribunal for fresh consideration and disposal, in view of the Full Bench .....

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