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The Assessing Officer shall examine the activities of the assessee and determine whether the activities are in compliance with the activities of a co-operative society functioning under the Kerala Co-operative Societies Act, 1969 and accordingly grant deduction u/s 80P(2) of the I.T.Act.

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Sec. 80P of Income Tax Act, 1961— Deduction—ARUVIKARA FARMERS SERVICE CO-OPERATIVE BANK LIMITED vs. ITO.[2020] 24 ITCD Online 001 (ITAT-COCHIN)