Review petition dismissed; appellant not a co-operative society confined to members, so ineligible for deduction under Section 80P.

SC dismissed the review petition, affirming that the appellant cannot be characterized as a co-operative society confined to serving its members and providing member credit facilities; consequently it is not entitled to deduction under Section 80P of the Act. The court found no merit in the review petition and upheld the prior judgment denying the Section 80P benefit.

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The Supreme Court of India rejected the application for an open court hearing on a review petition seeking to review a judgment passed in a civil appeal on 08.08.2017. The review petition was found to lack merit and was dismissed.

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