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    <title>2020 (8) TMI 270 - ITAT COCHIN</title>
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    <description>The Tribunal directed the Assessing Officer to conduct a detailed examination to determine the eligibility of deduction u/s 80P of the I.T.Act for each assessment year, emphasizing the need to scrutinize the nature and purpose of loan disbursements, particularly agricultural and non-member loans. The Tribunal restored the issue for further investigation in accordance with the Full Bench judgment, instructing the assessee to cooperate. The appeal was allowed for statistical purposes, and the stay application was dismissed as infructuous.</description>
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      <description>The Tribunal directed the Assessing Officer to conduct a detailed examination to determine the eligibility of deduction u/s 80P of the I.T.Act for each assessment year, emphasizing the need to scrutinize the nature and purpose of loan disbursements, particularly agricultural and non-member loans. The Tribunal restored the issue for further investigation in accordance with the Full Bench judgment, instructing the assessee to cooperate. The appeal was allowed for statistical purposes, and the stay application was dismissed as infructuous.</description>
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