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    <title>2012 (7) TMI 547 - ITAT, CHENNAI</title>
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    <description>The Madras High Court allowed the Revenue&#039;s appeal for statistical purposes, remitting the case back to the Assessing Officer for fresh adjudication. The court directed a reexamination of the Co-operative Society&#039;s activities for deductions under Sections 80P(2)(d) and 80P(2)(a)(i), emphasizing adherence to Supreme Court guidelines and consideration of relevant documents. The Tribunal set aside previous decisions, highlighting the need for proper verification in line with higher court decisions.</description>
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