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    <title>2017 (3) TMI 1799 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed the appeals challenging the order of the Income Tax Appellate Tribunal regarding the classification of a co-operative credit society as a bank for the purpose of Section 80P(4) of the Income Tax Act, 1961. The court held that the issue had already been settled in favor of the respondent assessee based on previous judgments, and no substantial question of law was raised. Therefore, the appeals were dismissed, and no costs were awarded in the matter.</description>
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      <description>The High Court dismissed the appeals challenging the order of the Income Tax Appellate Tribunal regarding the classification of a co-operative credit society as a bank for the purpose of Section 80P(4) of the Income Tax Act, 1961. The court held that the issue had already been settled in favor of the respondent assessee based on previous judgments, and no substantial question of law was raised. Therefore, the appeals were dismissed, and no costs were awarded in the matter.</description>
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