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    <title>2021 (10) TMI 1413 - KARNATAKA HIGH COURT</title>
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    <description>HC allowed the petition, holding the applicant is a cooperative society within the meaning of Section 2(19) and therefore eligible to claim exemption under Section 80-P. The court found the impugned assessment order erroneous and illegal, quashed it, and remitted the matter for fresh reconsideration in accordance with law, taking into account the observations in the judgment. Decision rendered in favor of the assessee.</description>
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      <description>HC allowed the petition, holding the applicant is a cooperative society within the meaning of Section 2(19) and therefore eligible to claim exemption under Section 80-P. The court found the impugned assessment order erroneous and illegal, quashed it, and remitted the matter for fresh reconsideration in accordance with law, taking into account the observations in the judgment. Decision rendered in favor of the assessee.</description>
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