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Eligibility for Deductions u/ss 80P(2)(a)(i) and 80P(2)(d) Challenged Due to Co-operative Bank Status Doubts.

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....Deduction u/s 80P(2)(a)(i) and 80P(2)(d) - appellant is a Co-Operative Bank or not - Creation of Co-operative Society under the co-operative societies Act is doubtful. Thus the claim of deduction under section 80P cannot be allowed.....