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    <title>2019 (1) TMI 740 - ITAT BANGALORE</title>
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    <description>The Tribunal set aside the orders of the CIT(A) and AO, remanding the matter for re-examination of eligibility for deduction under section 80P(2), classification as a co-operative society, and interest income nature. The AO was directed to conduct further investigations and provide the appellant with a fair opportunity to present their case. The appeal was allowed for statistical purposes, with the Tribunal refraining from adjudicating the grounds on merits at this stage.</description>
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      <description>The Tribunal set aside the orders of the CIT(A) and AO, remanding the matter for re-examination of eligibility for deduction under section 80P(2), classification as a co-operative society, and interest income nature. The AO was directed to conduct further investigations and provide the appellant with a fair opportunity to present their case. The appeal was allowed for statistical purposes, with the Tribunal refraining from adjudicating the grounds on merits at this stage.</description>
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