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    <description>The Tribunal allowed the appeal, granting deduction under section 80P for interest income earned from deposits with Bank of Baroda, following precedent where deductions were allowed for similar cases involving nationalized banks.</description>
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      <description>The Tribunal allowed the appeal, granting deduction under section 80P for interest income earned from deposits with Bank of Baroda, following precedent where deductions were allowed for similar cases involving nationalized banks.</description>
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