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    <title>2022 (10) TMI 850 - ITAT BANGALORE</title>
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    <description>The Tribunal directed the Assessing Officer to allow the deduction under Section 80P(2)(d) for interest earned from cooperative banks and related administrative expenses under Section 57 in all three assessment years. Additionally, for the assessment year 2017-18, the Tribunal remanded the issue of cash deposits during demonetisation to the AO for verification in line with CBDT instructions. All appeals by the assessee were allowed for statistical purposes.</description>
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      <description>The Tribunal directed the Assessing Officer to allow the deduction under Section 80P(2)(d) for interest earned from cooperative banks and related administrative expenses under Section 57 in all three assessment years. Additionally, for the assessment year 2017-18, the Tribunal remanded the issue of cash deposits during demonetisation to the AO for verification in line with CBDT instructions. All appeals by the assessee were allowed for statistical purposes.</description>
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