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    <title>2023 (6) TMI 735 - ITAT SURAT</title>
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    <description>The Tribunal dismissed the appeal but remanded the case back to the Assessing Officer to reevaluate the deduction claim for interest income from Nationalized Banks under section 80P(2)(a)(i). The Tribunal stressed the importance of allowing the assessee to present supporting evidence before a new decision is made. The appeal was partially allowed, with the judgment delivered on 15/06/2023.</description>
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      <description>The Tribunal dismissed the appeal but remanded the case back to the Assessing Officer to reevaluate the deduction claim for interest income from Nationalized Banks under section 80P(2)(a)(i). The Tribunal stressed the importance of allowing the assessee to present supporting evidence before a new decision is made. The appeal was partially allowed, with the judgment delivered on 15/06/2023.</description>
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