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    <title>2015 (11) TMI 1779 - ITAT COCHIN</title>
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    <description>The ITAT COCHIN upheld the denial of deduction u/s 80P for the assessee, a cooperative society engaged in banking business, for assessment years 2007-08, 2008-09, and 2010-11. The ITAT COCHIN affirmed the CIT(A)&#039;s decision, which relied on previous Tribunal orders related to cooperative banks and dismissed the appeal. The ITAT COCHIN emphasized consistency with Tribunal&#039;s decisions in similar cases and rejected additional grounds raised by the assessee due to the lack of specific arguments. Consequently, the appeals were dismissed, and the denial of deduction u/s 80P was upheld.</description>
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      <title>2015 (11) TMI 1779 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=280758</link>
      <description>The ITAT COCHIN upheld the denial of deduction u/s 80P for the assessee, a cooperative society engaged in banking business, for assessment years 2007-08, 2008-09, and 2010-11. The ITAT COCHIN affirmed the CIT(A)&#039;s decision, which relied on previous Tribunal orders related to cooperative banks and dismissed the appeal. The ITAT COCHIN emphasized consistency with Tribunal&#039;s decisions in similar cases and rejected additional grounds raised by the assessee due to the lack of specific arguments. Consequently, the appeals were dismissed, and the denial of deduction u/s 80P was upheld.</description>
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