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1981 (5) TMI 35 - ITAT AHMEDABAD-BExtract: .......pect the ratio laid down by their Lordships, we hold that what is includible in gross total income is the interest received by the assessee from various co-operative societies and not only the deficit in interest account. We therefore hold that the assessee is eligible for relief under s. 80P (2)(d) Rs. 93,846. 10. The appeal is treated as allowed.
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