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2024 (3) TMI 93 - AT - Income TaxDeduction u/s 80P(2)(a)(i) - interest derived from various other co-operative societies/Nationalised/scheduled banks - HELD THAT:- It is found that the instant issue is no more res integra as decided in The Rena Sahakari Sakhar Karkhana Ltd [2022 (1) TMI 419 - ITAT PUNE] wherein held commission income on collection of bills from MSEDCL has been made eligible for deduction u/s. 80P(2)(a) on the ground of the same being in the nature of business activity to accept the assessee’s sec.80P(2)(d) deduction claim in very terms. Decided in favour of assessee.
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