Section 80P of the Income Tax Act, 1961—Deductions—The certificate of registration of a Society as primary agricultural credit society is not conclusive evidence that the primary object of the principal business undertaken by the society is to provide financial accommodation to its members for agricultural purposes connected with agricultural activities and the society is not entitled to deduction under section 80P merely on the strength of the certificate of registration insured under the section 8 of the Kerala Co-Operative Societies Act, 1969 — MAVILAYI SERVICE CO-OPERATIVE BANK LTD.  Vs. CIT  [2020] 269 TAXMAN 387 (SC)