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2023 (6) TMI 171 - ITAT PUNEExemption u/s 80P - interest income earned on fixed deposits with other co-operative banks - HELD THAT:- As relying on Vaibhav Nagari Sahakari Pat Sanstha Maryadit [2023 (6) TMI 95 - ITAT PUNE] interest income earned on fixed deposits with other co-operative banks qualifies for exemption u/s 80P(2)(d) - direct the CPC to rectify the intimation and allow the exemption u/s 80P(2)(d) - Decided in favour of assessee.
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