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    <title>2025 (8) TMI 1241 - ITAT MUMBAI</title>
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    <description>ITAT MUMBAI allowed the appeal and permitted the deduction u/s 80P(2)(d) in respect of interest and dividend income from cooperative banks. The Bench followed coordinate Tribunal precedents that had analyzed the statutory provisions and related case law on the identical issue, concluding that such income qualifies for the deduction claimed. The assessee&#039;s appeal was consequently allowed and the deduction granted.</description>
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      <description>ITAT MUMBAI allowed the appeal and permitted the deduction u/s 80P(2)(d) in respect of interest and dividend income from cooperative banks. The Bench followed coordinate Tribunal precedents that had analyzed the statutory provisions and related case law on the identical issue, concluding that such income qualifies for the deduction claimed. The assessee&#039;s appeal was consequently allowed and the deduction granted.</description>
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