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1 - 10 of 14 (0.57 seconds)The National Bank For Agriculture And Rural Development Act, 1981
Section 80P in The Income Tax Act, 1961 [Entire Act]
Section 56 in The Banking Regulation Act, 1949 [Entire Act]
Section 22 in The Banking Regulation Act, 1949 [Entire Act]
The Co-Operative Societies Act, 1912
Section 3 in The Banking Regulation Act, 1949 [Entire Act]
The Gujarat Co-Operative Societies Act, 1961
Section 260A in The Income Tax Act, 1961 [Entire Act]
Kerala State Co-Operative ... vs The Assessing Officer, Trivandrum on 14 September, 2023
31. The Hon'ble Apex Court in case of Kerala
State Co-operative Agricultural & Rural
Development Bank Ltd. vs. Assessing Officer
(supra) while considering various provisions of
the Banking Regulation Act read with provisions
of the Income Tax Act has held that the provision
Page 5 of 12
Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Fri Sep 19 2025 Downloaded on : Fri Sep 19 23:06:34 IST 2025
NEUTRAL CITATION
C/TAXAP/169/2024 ORDER DATED: 26/08/2025
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of section 80P(4) of the Act would not be
applicable to a cooperative bank which is not a
bank as per the provisions of the BR Act, 1949,
as under: