Sec. 80P relief granted as assessee wasn’t a co-operative bank and it was offering credit services t

IT: In case assessee is not a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank, deduction under section 80P(2)(a)(i) will be allowable, provided assessee is engaged in carrying on business of banking or providing credit facilities to its members; a co-operative bank is not entitled