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    <title>2011 (9) TMI 1195 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision regarding the eligibility of income for deduction under section 80P(2)(a) of the Income Tax Act. The dispute arose from income received on fixed deposits from banks other than a cooperative bank. The Tribunal found in favor of the assessee, citing precedents from the Bombay High Court and a previous ITAT decision. The appeal was dismissed, affirming the CIT(A)&#039;s ruling in favor of the assessee.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision regarding the eligibility of income for deduction under section 80P(2)(a) of the Income Tax Act. The dispute arose from income received on fixed deposits from banks other than a cooperative bank. The Tribunal found in favor of the assessee, citing precedents from the Bombay High Court and a previous ITAT decision. The appeal was dismissed, affirming the CIT(A)&#039;s ruling in favor of the assessee.</description>
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