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The Bavla Group Seva Sahakar Mandali ... vs Ito, Ward 3(2)(5), Ahmedabad, ... on 20 February, 2025 cites

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. v. 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 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:
Supreme Court of India Cites 54 - Cited by 1 - B V Nagarathna - Full Document
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