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In the result appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri Inturi Rama Rao & Shri Keshav Dubey
96 days in filing both these appeals before this Tribunal and accordinglywe admit the same for adjudication. 4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare of employees of Kerala Police department of Thrissur District and is registered under Kerala Co-operative Societies Act, 1969.The Assessee is providing credit facilities