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<h1>High Court allows deductions for interest on securities and dividend income under Income-tax Act.</h1> The High Court of Madras ruled in favor of the assessee, allowing deductions under section 80P(2)(a)(i) for interest on securities and section 80P(2)(c) ... Co-operative Bank, Co-operative Society, Deduction In Respect, Interest On Securities The High Court of Madras ruled in favor of the assessee, allowing deduction under section 80P(2)(a)(i) for interest on securities and under section 80P(2)(c) for dividend income. The Tribunal's decision was supported by the provisions of the Income-tax Act, 1961. The judgment was delivered by Judge Thanikkachalam.
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