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Sec. 80P(2) of Income Tax Act, 1961— Deduction — Assessee being a co-operative society not involved in banking operation is not eligible for deduction u/ s 80P(2)(a)(i) and assessee being a co-operative society is eligible for deduction u/s 80 P(2)(d) on the interest earned from other co-operative societies. - MANTOLA COOPERATIVE THRIFT & CREDIT SOCIETY LTD. V/s ITO -  184 ITD 136 (ITAT-DELHI)