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    <title>2019 (12) TMI 371 - ITAT COCHIN</title>
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    <description>The Tribunal remanded the issue of deduction u/s 80P of the Income Tax Act for a cooperative society to the Assessing Officer for further examination, considering conflicting High Court judgments on eligibility criteria. The Tribunal directed adherence to the Full Bench ruling on interest income for granting deductions u/s 80P. The society&#039;s appeal was allowed for statistical purposes, and the Stay Application was dismissed.</description>
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      <description>The Tribunal remanded the issue of deduction u/s 80P of the Income Tax Act for a cooperative society to the Assessing Officer for further examination, considering conflicting High Court judgments on eligibility criteria. The Tribunal directed adherence to the Full Bench ruling on interest income for granting deductions u/s 80P. The society&#039;s appeal was allowed for statistical purposes, and the Stay Application was dismissed.</description>
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