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    <title>2018 (3) TMI 1095 - ITAT BANGALORE</title>
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    <description>The tribunal remanded the case back to the Assessing Officer for a fresh decision regarding the appellant&#039;s eligibility for exemption under Section 80P (2) (a) (i) of the Act for interest income. This decision was made due to conflicting judgments and the need for further examination of the specific facts of the case. The tribunal allowed the appeal for statistical purposes, setting aside the previous order and initiating a new assessment process.</description>
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      <description>The tribunal remanded the case back to the Assessing Officer for a fresh decision regarding the appellant&#039;s eligibility for exemption under Section 80P (2) (a) (i) of the Act for interest income. This decision was made due to conflicting judgments and the need for further examination of the specific facts of the case. The tribunal allowed the appeal for statistical purposes, setting aside the previous order and initiating a new assessment process.</description>
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