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    <title>2019 (5) TMI 772 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed the assessee&#039;s appeal for Assessment Year 2013-14, ruling against the eligibility for deduction under section 80P(2)(d) for interest income earned on deposits in Co-operative Banks and nationalized Banks. The Tribunal relied on legal precedents, including the decision of the Hon&#039;ble Karnataka High Court, to support its decision. The assessee&#039;s claim for deduction under section 80P(2)(c) was not pursued during the hearing and was consequently dismissed as infructuous by the Tribunal.</description>
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    <pubDate>Wed, 08 May 2019 00:00:00 +0530</pubDate>
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      <title>2019 (5) TMI 772 - ITAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=380044</link>
      <description>The Tribunal dismissed the assessee&#039;s appeal for Assessment Year 2013-14, ruling against the eligibility for deduction under section 80P(2)(d) for interest income earned on deposits in Co-operative Banks and nationalized Banks. The Tribunal relied on legal precedents, including the decision of the Hon&#039;ble Karnataka High Court, to support its decision. The assessee&#039;s claim for deduction under section 80P(2)(c) was not pursued during the hearing and was consequently dismissed as infructuous by the Tribunal.</description>
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      <pubDate>Wed, 08 May 2019 00:00:00 +0530</pubDate>
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