https://www.taxtmi.com/highlights?id=37601 Deduction u/s 80P - The assessing officer was not competent and did not possess the jurisdiction to resolve / decide the issue as to whether the assessee was a 'Primary Agricultural Credit Society' or a 'Co-operative bank', within the meaning assigned to it under the provisions of the Banking Regulation Act and to take a contrary view - AT en-us Thu, 18 Jan 2018 12:07:17 +0530 Thu, 18 Jan 2018 12:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37601 Deduction u/s 80P - The assessing officer was not competent and did not possess the jurisdiction to resolve / decide the issue as to whether the assessee was a 'Primary Agricultural Credit Society' or a 'Co-operative bank', within the meaning assigned to it under the provisions of the Banking Regulation Act and to take a contrary view - AT Highlights Income Tax Thu, 18 Jan 2018 12:07:17 +0530 https://www.taxtmi.com/highlights?id=37601