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    <description>Deduction under section 80P(2)(d) was available to a co-operative society that was not a co-operative bank, despite cancellation of its licence. The High Court upheld that entitlement and quashed reassessment notices and related departmental orders. The Supreme Court found no ground to interfere, leaving the High Court&#039;s decision and the quashing of reassessment action undisturbed.</description>
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