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    <title>2020 (3) TMI 117 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals for statistical purposes and remanded the matter back to the AO for fresh adjudication on the eligibility of the deduction under Section 80P(2)(a)(i), the classification of the appellant as a Co-operative Society, the eligibility of interest income for deduction, and the application of relevant judicial precedents. The AO is directed to re-examine these issues in light of the Tribunal&#039;s observations and applicable legal principles.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes and remanded the matter back to the AO for fresh adjudication on the eligibility of the deduction under Section 80P(2)(a)(i), the classification of the appellant as a Co-operative Society, the eligibility of interest income for deduction, and the application of relevant judicial precedents. The AO is directed to re-examine these issues in light of the Tribunal&#039;s observations and applicable legal principles.</description>
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