https://www.taxtmi.com/caselaws?id=191136 The Tribunal condoned the delay in filing the appeal citing bona fide reasons and allowed the appeal to proceed. Regarding the denial of deduction of interest income earned from fixed deposits under Sections 80P(a)(i) and 80P(2)(d) of the Income Tax Act, the Tribunal remanded the matter to the Assessing Officer to clarify the sources of interest income and determine the eligibility for deductions. The appeal was allowed for statistical purposes, providing the assessee with an opportunity to present additional evidence. en-us Fri, 15 Jan 2016 00:00:00 +0530 Wed, 22 Mar 2017 08:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191136 The Tribunal condoned the delay in filing the appeal citing bona fide reasons and allowed the appeal to proceed. Regarding the denial of deduction of interest income earned from fixed deposits under Sections 80P(a)(i) and 80P(2)(d) of the Income Tax Act, the Tribunal remanded the matter to the Assessing Officer to clarify the sources of interest income and determine the eligibility for deductions. The appeal was allowed for statistical purposes, providing the assessee with an opportunity to present additional evidence. Case-Laws Income Tax Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191136