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    <title>2020 (8) TMI 501 - ITAT COCHIN</title>
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    <description>The Tribunal allowed the appeals filed by the assessee for statistical purposes, directing the Assessing Officer to examine the activities of the cooperative society to determine eligibility for deductions under section 80P of the Income Tax Act. The Tribunal emphasized the importance of assessing whether the society complies with the Kerala Co-operative Societies Act, 1969, and following the judgments of the Hon&#039;ble Kerala High Court in classifying the society for the purposes of claiming deductions.</description>
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      <description>The Tribunal allowed the appeals filed by the assessee for statistical purposes, directing the Assessing Officer to examine the activities of the cooperative society to determine eligibility for deductions under section 80P of the Income Tax Act. The Tribunal emphasized the importance of assessing whether the society complies with the Kerala Co-operative Societies Act, 1969, and following the judgments of the Hon&#039;ble Kerala High Court in classifying the society for the purposes of claiming deductions.</description>
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