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    <title>2021 (10) TMI 571 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal for statistical purposes, remanding certain issues back to the Assessing Officer for further examination. The delay in filing the appeal was condoned, and the case proceeded on merits. The eligibility for deduction u/s 80P(2)(a)(i) was partially allowed, following a Supreme Court judgment. The treatment of interest income from various sources was contested, with directions to verify compliance with TDS on interest payments exceeding Rs. 10,000 to non-members. The judgment was delivered on October 12, 2021.</description>
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      <description>The Tribunal partly allowed the appeal for statistical purposes, remanding certain issues back to the Assessing Officer for further examination. The delay in filing the appeal was condoned, and the case proceeded on merits. The eligibility for deduction u/s 80P(2)(a)(i) was partially allowed, following a Supreme Court judgment. The treatment of interest income from various sources was contested, with directions to verify compliance with TDS on interest payments exceeding Rs. 10,000 to non-members. The judgment was delivered on October 12, 2021.</description>
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