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    <title>2018 (3) TMI 309 - ITAT MUMBAI</title>
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    <description>The ITAT Mumbai upheld the CIT(A)&#039;s order, allowing the deduction claim u/s. 80P for the assessee-Co-operative society. The decision was based on legal interpretations and precedents, emphasizing the eligibility of Co-operative societies for deductions under section 80P due to income derived from investments in Co-operative Banks. The ITAT&#039;s ruling dismissed the Revenue&#039;s appeal, affirming the Co-operative society&#039;s entitlement to the deduction under section 80P, supported by thorough analysis of relevant legal provisions and judicial precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=356606</link>
      <description>The ITAT Mumbai upheld the CIT(A)&#039;s order, allowing the deduction claim u/s. 80P for the assessee-Co-operative society. The decision was based on legal interpretations and precedents, emphasizing the eligibility of Co-operative societies for deductions under section 80P due to income derived from investments in Co-operative Banks. The ITAT&#039;s ruling dismissed the Revenue&#039;s appeal, affirming the Co-operative society&#039;s entitlement to the deduction under section 80P, supported by thorough analysis of relevant legal provisions and judicial precedents.</description>
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