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    <title>2020 (9) TMI 624 - ITAT COCHIN</title>
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    <description>The Tribunal allowed the appeal filed by the co-operative society for statistical purposes, directing a fresh examination by the Assessing Officer to determine the eligibility for deduction under section 80P(2) of the I.T. Act. The issue was restored to the Assessing Officer&#039;s files for a detailed inquiry into the nature of loan disbursements following the Full Bench judgment of the Hon&#039;ble Kerala High Court. The decision was rendered on September 14, 2020.</description>
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