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    <title>2019 (1) TMI 116 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decision, confirming the eligibility of a primary agricultural cooperative credit society for deductions under Section 80P of the Income Tax Act. The Court found that the society met the criteria for deductions, aligning with the definitions and requirements under the relevant laws, and dismissed the Revenue&#039;s appeals challenging the deductions claimed by the society for the assessment years 2013-14 and 2014-15.</description>
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      <description>The Court upheld the Tribunal&#039;s decision, confirming the eligibility of a primary agricultural cooperative credit society for deductions under Section 80P of the Income Tax Act. The Court found that the society met the criteria for deductions, aligning with the definitions and requirements under the relevant laws, and dismissed the Revenue&#039;s appeals challenging the deductions claimed by the society for the assessment years 2013-14 and 2014-15.</description>
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