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2012 (7) TMI 760 - ITAT, CHENNAIDisallowing the claim for deduction u/s 80 P (2)(a)(i) - interest income from providing of credit facilities to its members - Held that:- As both the parties has not brought on record copy of Memorandum of Association and Articles of Association of the assessee-society nor produced copy of returns as filed by the assessee nor the relevant audit reports. In the absence of the above documents it is not possible to adjudicate the issue completely - as issue requires verification of records and therefore, the issue should be restored to the file of the AO for proper verification - in favour of assessee for statistical purposes.
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