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2009 (2) TMI 60 - MADRAS HIGH COURTCo-operative society - whether assessee was entitled to exemption u/s 80P(2)(a)(i) of interest received from the members of the society – to decide this question, Tribunal was required to examine the details such as memorandum & articles of association, return of income, the status of business etc. so matter is remanded - Tribunal was right in holding that the receipt not attributable to the business of the assessee should be included in the business income for computing the allowance u/s 32AB
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