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    <title>2018 (10) TMI 987 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeals for statistical purposes, remanding the matter to the Assessing Officer for re-examination. The Tribunal emphasized the necessity for proper verification of registration details under the Karnataka Souhardha Sahakari Act 1977 to determine eligibility for deductions under section 80P of the Income Tax Act. The order of the Commissioner of Income Tax (Appeals) was set aside, directing a re-adjudication with consideration of the appellant&#039;s arguments and documentation.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeals for statistical purposes, remanding the matter to the Assessing Officer for re-examination. The Tribunal emphasized the necessity for proper verification of registration details under the Karnataka Souhardha Sahakari Act 1977 to determine eligibility for deductions under section 80P of the Income Tax Act. The order of the Commissioner of Income Tax (Appeals) was set aside, directing a re-adjudication with consideration of the appellant&#039;s arguments and documentation.</description>
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