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    <title>2018 (11) TMI 204 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeals for A.Y. 2012-13 and A.Y. 2013-14, holding that the assessee is entitled to deduction under Section 80P(2)(a)(i) on the interest income earned from fixed deposits with nationalized and private sector banks. The Tribunal emphasized consistency with its previous decisions and the broader interpretation of the term &quot;attributable to&quot; in the context of Section 80P(2)(a)(i).</description>
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