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    <title>2022 (5) TMI 1065 - ITAT RAJKOT</title>
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    <description>The Tribunal dismissed the appeal, upholding the disallowance of Rs. 8,97,854 under Section 80P of the Income Tax Act. The assessee, a cooperative society, failed to substantiate its deduction claim and provide necessary evidence despite multiple opportunities and adjournments. The Tribunal found no credible information presented to support the claim, leading to the confirmation of the disallowance initially made by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals).</description>
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      <description>The Tribunal dismissed the appeal, upholding the disallowance of Rs. 8,97,854 under Section 80P of the Income Tax Act. The assessee, a cooperative society, failed to substantiate its deduction claim and provide necessary evidence despite multiple opportunities and adjournments. The Tribunal found no credible information presented to support the claim, leading to the confirmation of the disallowance initially made by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals).</description>
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