2015 (11) TMI 1536

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....e assessee is not a primary agricultural credit society or a primary co-operative agricultural and rural development bank, the Income Tax Appellate Tribunal was justified in holding that the assessee is entitled to deduction in terms of Section 80P(2)(a)(i) of the IT Act. 3. The learned senior counsel appearing for the Revenue argued that the assessee having been rightly found to be not a prima....

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....es. 5. The contents of the order of the Tribunal in so far as they relate to the matter in issue in this appeal, categorically show that the findings rendered by the Tribunal do not warrant any interference, more particularly when the case does not involve any substantial question of law having regard to the contents of the first appellate order issued by the Commissioner of Income Tax (Appeals....