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2008 (1) TMI 418 - AT - Income TaxExtract: .......ion, the CIT(A) was not justified in holding that income by way of parking charges, visiting charges and sale of scrap was not attributable to the main activity of banking. The order of the CIT(A) is therefore, set aside and the AO is directed to allow deduction under s. 80P(2)(a)(i) of the Act. 15. In the result, appeal of the assessee is allowed.
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