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    <description>The Tribunal dismissed the Revenue&#039;s appeal and affirmed the order of the CIT(A), allowing the cooperative House Building Society to claim a deduction under section 80P(2)(d) of the Income Tax Act for interest income from investments in cooperative banks. The decision was supported by legal provisions and judicial precedents, establishing the entitlement of cooperative societies to such deductions.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and affirmed the order of the CIT(A), allowing the cooperative House Building Society to claim a deduction under section 80P(2)(d) of the Income Tax Act for interest income from investments in cooperative banks. The decision was supported by legal provisions and judicial precedents, establishing the entitlement of cooperative societies to such deductions.</description>
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