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    <title>2023 (6) TMI 164 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, determining that the assessee is entitled to the deduction under section 80P(2)(d) for interest income from investments with cooperative banks. The decision overturned the CIT(A)&#039;s denial of the deduction, directing the AO to allow it. The appeal favored the assessee, highlighting the significance of substantial justice and citing relevant case law to support the decision.</description>
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      <description>The Tribunal allowed the appeal, determining that the assessee is entitled to the deduction under section 80P(2)(d) for interest income from investments with cooperative banks. The decision overturned the CIT(A)&#039;s denial of the deduction, directing the AO to allow it. The appeal favored the assessee, highlighting the significance of substantial justice and citing relevant case law to support the decision.</description>
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