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    <title>2019 (4) TMI 547 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal, permitting the deduction under section 80P(2)(d) of the Act for interest income earned from Co-operative Banks. The Tribunal relied on previous decisions recognizing Co-operative Banks as Co-operative Societies for deduction purposes and found no contradictory judgments to overturn this precedent. Thus, the assessee&#039;s claim for deduction on interest income from Co-operative Banks and other banks was upheld.</description>
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      <title>2019 (4) TMI 547 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=378103</link>
      <description>The Tribunal allowed the appeal, permitting the deduction under section 80P(2)(d) of the Act for interest income earned from Co-operative Banks. The Tribunal relied on previous decisions recognizing Co-operative Banks as Co-operative Societies for deduction purposes and found no contradictory judgments to overturn this precedent. Thus, the assessee&#039;s claim for deduction on interest income from Co-operative Banks and other banks was upheld.</description>
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