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    <description>The Tribunal upheld the disallowance of deduction under section 80P(2)(a)(i) for interest income not related to providing credit facilities to members. The alternative plea for setting off expenditure was remanded to the Assessing Officer for further review. The appeal was partly allowed for statistical purposes, with the order pronounced in open court.</description>
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      <description>The Tribunal upheld the disallowance of deduction under section 80P(2)(a)(i) for interest income not related to providing credit facilities to members. The alternative plea for setting off expenditure was remanded to the Assessing Officer for further review. The appeal was partly allowed for statistical purposes, with the order pronounced in open court.</description>
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