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    <title>2000 (2) TMI 234 - ITAT PUNE</title>
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    <description>The Tribunal ruled in favor of the assessee, deleting the additions of Rs. 4,86,03,396 and Rs. 10,26,56,836 treated as unaccounted cash credits under section 68. Additionally, the disallowance of interest of Rs. 1,80,87,128 on deposits was overturned. The Tribunal affirmed the assessee&#039;s eligibility for deduction under section 80P(2)(a)(i), rejecting the AO&#039;s argument based on alleged violations of bye-laws.</description>
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      <link>https://www.taxtmi.com/caselaws?id=71838</link>
      <description>The Tribunal ruled in favor of the assessee, deleting the additions of Rs. 4,86,03,396 and Rs. 10,26,56,836 treated as unaccounted cash credits under section 68. Additionally, the disallowance of interest of Rs. 1,80,87,128 on deposits was overturned. The Tribunal affirmed the assessee&#039;s eligibility for deduction under section 80P(2)(a)(i), rejecting the AO&#039;s argument based on alleged violations of bye-laws.</description>
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