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2022 (12) TMI 637 - AT - Income TaxDenial of deduction u/s 80P(2)(a)(i) - interest income received from investments/FDRs in other Co-operative societies and nationalized banks - HELD THAT:- The claim of the assessee is that the deduction was claimed u/s 80P(2)(a)(i) and the same ought to have been allowed. Thus find that similar issue has been considered by the Pune Tribunal in Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. [2020 (9) TMI 964 - ITAT PUNE]. This overturn the impugned order to the extent of denial of deduction u/s 80P in respect of interest income.
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