https://www.taxtmi.com/caselaws?id=197912 Section 80P(4) excludes only a co-operative bank, as understood under Part V of the Banking Regulation Act, and does not extend to a co-operative society merely because it provides credit facilities to its members. The insertion of section 2(24)(viia) does not convert such a society into a co-operative bank, so the assessee remained outside the exclusion and deduction under section 80P(2)(a)(i) was allowable. en-us Fri, 14 Feb 2014 00:00:00 +0530 Thu, 18 Jan 2018 08:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197912 Section 80P(4) excludes only a co-operative bank, as understood under Part V of the Banking Regulation Act, and does not extend to a co-operative society merely because it provides credit facilities to its members. The insertion of section 2(24)(viia) does not convert such a society into a co-operative bank, so the assessee remained outside the exclusion and deduction under section 80P(2)(a)(i) was allowable. Case-Laws Income Tax Fri, 14 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197912