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    <title>2023 (2) TMI 512 - ITAT SURAT</title>
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    <description>The Tribunal allowed the appeal of the assessee concerning the entitlement to deduction under Section 80P of the Income Tax Act for a cooperative credit society for the Assessment Year 2017-18. The Tribunal directed the Assessing Officer to allow the deduction under Section 80P(2)(d) for the assessee, overturning the decision of the Commissioner of Income Tax (Appeals) and supporting the assessee&#039;s position based on case laws and legal arguments presented.</description>
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      <link>https://www.taxtmi.com/caselaws?id=433997</link>
      <description>The Tribunal allowed the appeal of the assessee concerning the entitlement to deduction under Section 80P of the Income Tax Act for a cooperative credit society for the Assessment Year 2017-18. The Tribunal directed the Assessing Officer to allow the deduction under Section 80P(2)(d) for the assessee, overturning the decision of the Commissioner of Income Tax (Appeals) and supporting the assessee&#039;s position based on case laws and legal arguments presented.</description>
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