https://www.taxtmi.com/caselaws?id=265317 The ITAT set aside the lower authorities' decisions and remitted the case to the AO for a fresh assessment regarding the disallowance of a deduction under Section 80P(2)(a)(i) of the Income-tax Act on interest earned from deposits placed with other banks. The ITAT emphasized the need to accurately determine the attribution of income to assess eligibility for the deduction, ultimately allowing the appeal of the assessee for statistical purposes. en-us Thu, 27 Aug 2015 00:00:00 +0530 Sat, 10 Oct 2015 06:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265317 The ITAT set aside the lower authorities' decisions and remitted the case to the AO for a fresh assessment regarding the disallowance of a deduction under Section 80P(2)(a)(i) of the Income-tax Act on interest earned from deposits placed with other banks. The ITAT emphasized the need to accurately determine the attribution of income to assess eligibility for the deduction, ultimately allowing the appeal of the assessee for statistical purposes. Case-Laws Income Tax Thu, 27 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265317