Assessee Disqualified from Section 80P(2)(a)(i) Deduction if Bye-Laws Restrict Co-operative Society Admission.

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....Deduction u/s 80P(2)(a)(i) - In case the AO finds that the bye-laws do not permit the admission of any other co-operative society, the Assessee will be regarded as a primary co-operative bank and will not be entitled for deduction u/s 80P(2)(a)(i) - AT....