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    <title>2018 (4) TMI 1854 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal of the assessee, granting the deduction claimed under section 80P(2)(d) of the Income Tax Act, 1961. The decision emphasized consistency in interpreting the provision and relied on legal precedents to support the assessee&#039;s entitlement to the deduction for interest income from cooperative banks. The Tribunal&#039;s judgment was based on a detailed analysis of relevant legal provisions and precedents, ultimately ruling in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeal of the assessee, granting the deduction claimed under section 80P(2)(d) of the Income Tax Act, 1961. The decision emphasized consistency in interpreting the provision and relied on legal precedents to support the assessee&#039;s entitlement to the deduction for interest income from cooperative banks. The Tribunal&#039;s judgment was based on a detailed analysis of relevant legal provisions and precedents, ultimately ruling in favor of the appellant.</description>
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