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    <description>The Appellate Tribunal ITAT Ahmedabad allowed the appeal of the assessee, holding that the interest income from Cooperative Banks was directly related to the business activities of the society and should be allowed as a deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961.</description>
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      <description>The Appellate Tribunal ITAT Ahmedabad allowed the appeal of the assessee, holding that the interest income from Cooperative Banks was directly related to the business activities of the society and should be allowed as a deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961.</description>
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