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    <title>2014 (8) TMI 946 - ITAT COCHIN</title>
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    <description>The Appellate Tribunal partially allowed the appeal, ruling in favor of the assessee regarding the treatment of the revenue grant as business income for deduction under section 80P of the Income Tax Act. However, the claim for deduction under section 80P(2)(d) due to interest earned from a Co-operative Bank was dismissed.</description>
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      <description>The Appellate Tribunal partially allowed the appeal, ruling in favor of the assessee regarding the treatment of the revenue grant as business income for deduction under section 80P of the Income Tax Act. However, the claim for deduction under section 80P(2)(d) due to interest earned from a Co-operative Bank was dismissed.</description>
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