Primary Co-operative Bank Status Denies Assessee Deduction u/s 80P(2)(a)(i) Due to Section 80P(4) Provisions.

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....Assessee has to be regarded to be a primary co-operative bank as all the three basic conditions are complied with, therefore, it is a primary co-operative bank and the provisions of Sec. 80P(4) are applicable - deduction u/s 80P(2)(a)(i) not allowed - AT....