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2019 (12) TMI 1202 - ITAT PUNEDenial of claim of deduction u/s 36(1)(viia) - HELD THAT:- We find that identical issue arose in assessee’s own case for A.Y. 2013-14 and the Coordinate Bench of the Tribunal by following the decision of the Tribunal in the case of Bhagini Nivedita Sahakari Bank Ltd [2018 (12) TMI 322 - ITAT PUNE] had decided the issue in assessee’s favour.
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