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2022 (7) TMI 899 - AT - Income TaxEligibility of deduction u/s 80P - disallowance of interest and dividend income received from co-operative bank - HELD THAT:- Tribunal in the case of Bardoli Vibhag Gram Vikas Co.Op. Credit Society Ltd. [2018 (12) TMI 1912 - ITAT SURAT] whereby the issue relating to deduction u/s 80P(2)(d) of the Act has been adjudicated in favour of assessee that is, interest received from co-operative bank is eligible for deduction u/s 80P(2)(d) - Appeal of assessee allowed.
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