M/S. KERALA STATE CO-OP.AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. vs. COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

b. Whether the Appellate Tribunal has failed to appreciate that the Appellant, not being a primary cooperative bank, central cooperative bank or a state cooperative bank, is not a co- operative bank and accordingly cannot be denied the benefit conferred on a cooperative society under Section 80P of the Act? c. Whether on the facts and in the circumstances

THE COMMISSIONER OF INCOME TAX, TRICHUR vs. THE DHANALAKSHMI BANK LTD.,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS