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    <title>2021 (12) TMI 1192 - ITAT SURAT</title>
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    <description>The Tribunal dismissed the appeal regarding the disallowance under Section 40A(3) for cash payments exceeding Rs. 20,000 in a single day. It partly allowed the appeals concerning the disallowance of deductions under Section 80P(2)(a)(iii) for income not related to the marketing of agricultural produce grown by members for certain assessment years. Additionally, the Tribunal admitted additional grounds for deductions under Sections 80P(2)(a)(i) and 80P(2)(a)(iv) and remanded these issues to the CIT(A) for reconsideration.</description>
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      <description>The Tribunal dismissed the appeal regarding the disallowance under Section 40A(3) for cash payments exceeding Rs. 20,000 in a single day. It partly allowed the appeals concerning the disallowance of deductions under Section 80P(2)(a)(iii) for income not related to the marketing of agricultural produce grown by members for certain assessment years. Additionally, the Tribunal admitted additional grounds for deductions under Sections 80P(2)(a)(i) and 80P(2)(a)(iv) and remanded these issues to the CIT(A) for reconsideration.</description>
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