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    <title>2017 (9) TMI 1998 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to deny the deduction under section 80P(2)(a)(vi) of the Act to the assessee for the relevant assessment years, in line with the High Court&#039;s ruling that the society&#039;s income from toddy sales did not qualify for the deduction. The appeals by the assessee were dismissed, with the Tribunal finding no fault in the CIT(A)&#039;s decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=307169</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision to deny the deduction under section 80P(2)(a)(vi) of the Act to the assessee for the relevant assessment years, in line with the High Court&#039;s ruling that the society&#039;s income from toddy sales did not qualify for the deduction. The appeals by the assessee were dismissed, with the Tribunal finding no fault in the CIT(A)&#039;s decision.</description>
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      <pubDate>Tue, 26 Sep 2017 00:00:00 +0530</pubDate>
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