Assessee Entitled to Deduction u/s 80P(2) for Interest from Cooperative Banks Despite Souharda Sahakari Status.

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....Deduction u/s 80P(2) on interest income received from co-operative banks - Assessee’s claim regarding deduction u/s. 80P(2)(a)(i) cannot be rejected on this basis that assessee is a Souharda Sahakari and therefore, cannot be regarded as a co-operative society. - AT....