Bank Denied Deduction on Rental Income u/s 80P; Not Part of Core Banking Activities.

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....Deduction u/s 80P - Disallowance of deduction under section 80P of the Act in respect of “rental income” - where the assessee-bank derived the income in question from the house property and not from the banking business, the assessee could not be allowed deduction under section 80P of the Act in respect of the income derived by house property. - AT....