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    <title>2016 (11) TMI 669 - ITAT COCHIN</title>
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    <description>The appeal filed by the assessee was allowed as they were entitled to the deduction u/s 80P(2). The appeal filed by the revenue was dismissed regarding the disallowance of interest payment under section 40(a)(ia) due to non-deduction of tax at source. The cross objection filed by the assessee was also dismissed.</description>
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      <description>The appeal filed by the assessee was allowed as they were entitled to the deduction u/s 80P(2). The appeal filed by the revenue was dismissed regarding the disallowance of interest payment under section 40(a)(ia) due to non-deduction of tax at source. The cross objection filed by the assessee was also dismissed.</description>
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