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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Deduction u/s 80P - deduction of income earned as interest/dividend from co-operative bank is allowable. Section 80P(2)(d) reflects that if income by way of interest or dividend is derived by the Co-operative Society from its investment with any other Co-operative Society, the whole of such income shall be deducted in computing the total income. Income by way of interest or dividend earned from investment with any other Co-operative Society, including Co-operative Banks, is deductible in computing the total income. Coordinate Benches of the Tribunal have allowed deduction for interest/dividend income earned from Co-operative Banks u/s 80P(2)(d). The Assessing Officer is directed to allow deduction for interest earned from Co-operative Banks, subject to verification.

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