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    <title>2010 (4) TMI 803 - ITAT, CHENNAI</title>
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    <description>The Tribunal held that the assessee, a labour contract society, was not eligible for the deduction under section 80P(2)(a)(i) for interest income from credit facilities extended to its members. The Revenue&#039;s appeals were allowed, and the assessee&#039;s claim for the deduction was disallowed for all relevant years.</description>
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      <description>The Tribunal held that the assessee, a labour contract society, was not eligible for the deduction under section 80P(2)(a)(i) for interest income from credit facilities extended to its members. The Revenue&#039;s appeals were allowed, and the assessee&#039;s claim for the deduction was disallowed for all relevant years.</description>
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