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    <title>2021 (8) TMI 505 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal for statistical purposes and remanded the issue of deduction under section 80P(2)(a)(i) of the Income Tax Act to the Assessing Officer for fresh examination. The AO was directed to provide the assessee with an opportunity to present evidence supporting their case, particularly concerning the nature of investments under the Karnataka Co-operative Societies Act.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes and remanded the issue of deduction under section 80P(2)(a)(i) of the Income Tax Act to the Assessing Officer for fresh examination. The AO was directed to provide the assessee with an opportunity to present evidence supporting their case, particularly concerning the nature of investments under the Karnataka Co-operative Societies Act.</description>
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