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    <description>The Tribunal allowed the appeal, granting the deduction under section 80P(2)(a)(i) for income other than interest income. The issue of interest income received from Apex Co-operative Bank was remanded to the Assessing Officer for reconsideration in light of conflicting judicial decisions, providing the assessee an opportunity to present evidence.</description>
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      <description>The Tribunal allowed the appeal, granting the deduction under section 80P(2)(a)(i) for income other than interest income. The issue of interest income received from Apex Co-operative Bank was remanded to the Assessing Officer for reconsideration in light of conflicting judicial decisions, providing the assessee an opportunity to present evidence.</description>
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