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A.O. to Scrutinize Interest Receipts for Section 80P(2)(d) Deduction in Cooperative Society's Income Assessment.

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....Deduction u/s 80P(2)(d) - interest on deposits - mutual cooperative society - A.O. directed to examine the nature of receipts which are exempt on principle of mutuality basis and taxable receipts such as interest received from Karnataka Bank and any other receipts and determine the true and correct income as per law. - AT....

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