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    <title>2022 (12) TMI 1162 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeals filed against the Principal Commissioner of Income-tax&#039;s orders challenging the deduction under sections 80P(2)(a)(i) and 80P(2)(d) granted by the Assessing Officer on interest income from credit cooperative societies or Nationalised banks. The Tribunal condoned delays in filing appeals, proceeded ex parte in some cases, and upheld the deduction under sections 80P(2)(a)(i) and 80P(2)(d) for the assessees, ruling in their favor.</description>
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      <description>The Tribunal allowed the appeals filed against the Principal Commissioner of Income-tax&#039;s orders challenging the deduction under sections 80P(2)(a)(i) and 80P(2)(d) granted by the Assessing Officer on interest income from credit cooperative societies or Nationalised banks. The Tribunal condoned delays in filing appeals, proceeded ex parte in some cases, and upheld the deduction under sections 80P(2)(a)(i) and 80P(2)(d) for the assessees, ruling in their favor.</description>
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