Co-operative Credit Society qualifies for tax deduction u/s 80P(2)(a)(i), distinct from Co-operative Banks per Banking Regulation Act.

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....Co-operative Credit Society is distinct and separate from the Co-operative Bank nor it can be said as a Primary Co-operative Bank within the meaning of Banking Regulation Act, 1949. Hence, the assessee being a Co-operative Credit Society is entitled for deduction u/s. 80 P(2)(a)(i) - AT....