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    <title>2023 (6) TMI 1206 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the appeal of the assessee, directing the deletion of the addition of interest income not included in the limited scrutiny scope and upholding the denial of deduction under section 80P(2)(a)(i) for certain incomes. The Tribunal also restored the issue of estimating expenses for earning interest income to the CIT(A) for a reasonable estimation.</description>
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      <description>The Tribunal partly allowed the appeal of the assessee, directing the deletion of the addition of interest income not included in the limited scrutiny scope and upholding the denial of deduction under section 80P(2)(a)(i) for certain incomes. The Tribunal also restored the issue of estimating expenses for earning interest income to the CIT(A) for a reasonable estimation.</description>
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