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    <title>2021 (9) TMI 924 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal filed by the co-operative society for statistical purposes, remanding various issues back to the assessing officer for reconsideration in line with Supreme Court decisions. The Tribunal directed proper opportunities for the society to present its case, particularly regarding the disallowance of deductions under sections 80P(2)(a)(i) and 80P(2)(d) of the Income Tax Act, along with provisions for audit fees and retirement benefits. An additional ground for deduction under section 80P(2)(a) was also admitted for fresh consideration.</description>
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      <description>The Tribunal allowed the appeal filed by the co-operative society for statistical purposes, remanding various issues back to the assessing officer for reconsideration in line with Supreme Court decisions. The Tribunal directed proper opportunities for the society to present its case, particularly regarding the disallowance of deductions under sections 80P(2)(a)(i) and 80P(2)(d) of the Income Tax Act, along with provisions for audit fees and retirement benefits. An additional ground for deduction under section 80P(2)(a) was also admitted for fresh consideration.</description>
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