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2018 (5) TMI 1634 - AT - Income TaxDisallowance of deduction of interest receipt from banks u/s 80P(2)(a)(i) - Held that:- interest income earned by the assessee by providing credit facilities to its members is deposited in the banks for a short duration which has earned interest - such interest is attributable to the business of providing credit facilities to its members - Decided in favor of assessee.
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