https://www.taxtmi.com/caselaws?id=278574 Section 80P(4) bars a co-operative bank from claiming the general deduction under section 80P(2)(a)(i) unless it falls within the protected statutory categories of a primary agricultural credit society or a primary co-operative agricultural and rural development bank; on that basis, the general deduction claim was rejected. Any limited deduction linked to activity as a State Land Development Bank was left for fresh factual examination on remand. Contribution to an unrecognized superannuation fund was not deductible because the fund was not a recognised provident fund, approved superannuation fund, or approved gratuity fund, and the alternative claim under section 37(1) was not established. en-us Thu, 03 Nov 2016 00:00:00 +0530 Wed, 13 Feb 2019 06:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278574 Section 80P(4) bars a co-operative bank from claiming the general deduction under section 80P(2)(a)(i) unless it falls within the protected statutory categories of a primary agricultural credit society or a primary co-operative agricultural and rural development bank; on that basis, the general deduction claim was rejected. Any limited deduction linked to activity as a State Land Development Bank was left for fresh factual examination on remand. Contribution to an unrecognized superannuation fund was not deductible because the fund was not a recognised provident fund, approved superannuation fund, or approved gratuity fund, and the alternative claim under section 37(1) was not established. Case-Laws Income Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278574