https://www.taxtmi.com/caselaws?id=366551 Interest earned by a co-operative society from deposits with a co-operative bank was held deductible under section 80P(2)(d) because the bank was treated as falling within the expression "co-operative society" for this purpose. The appellate authority also allowed an additional deduction under section 80P(2)(c)(ii) even though it had not been claimed in the return, on the basis that the assessee satisfied the substantive conditions and the claim arose from the record. Both disputed additions were deleted and the assessee succeeded. en-us Tue, 04 Sep 2018 00:00:00 +0530 Sat, 20 Oct 2018 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366551 Interest earned by a co-operative society from deposits with a co-operative bank was held deductible under section 80P(2)(d) because the bank was treated as falling within the expression "co-operative society" for this purpose. The appellate authority also allowed an additional deduction under section 80P(2)(c)(ii) even though it had not been claimed in the return, on the basis that the assessee satisfied the substantive conditions and the claim arose from the record. Both disputed additions were deleted and the assessee succeeded. Case-Laws Income Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366551