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    <title>2021 (4) TMI 914 - ITAT BANGALORE</title>
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    <description>The Appellate Tribunal ITAT Bangalore allowed the appeal of the assessee for statistical purposes on April 21, 2021. The Tribunal set aside the orders of the lower authorities regarding the rejection of deductions claimed under sections 80P(2)(a)(i) and 80P(2)(d) of the Income-tax Act, 1961. The issues were remanded back to the Assessing Officer for fresh examination in light of relevant legal precedents, directing the AO to reevaluate the deductions claimed by the Primary Agricultural Co-operative Society.</description>
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