Section 80P of the Income Tax Act, 1961 — Deduction — SLP was to be granted as Tribunal held that assessee society was not a co-operative bank but a co-operative society and as such entitled for exemption in terms of section 80P(2)(a)(i) and High Court having noticed that assessee was not giving credit facilities to non members held that in view of a judgment of Bombay High Court there was no substantial question of law arising for consideration — Commissioner of Income Tax vs. Goa Staff Co-operative Housing Finance & Federation Ltd.