https://www.taxtmi.com/caselaws?id=387275 The Tribunal held that the assessee is eligible for deduction under section 80P(2)(d) on the gross interest income earned from fixed deposits with Jaipur Central Cooperative Bank Ltd. The challenge to the validity of proceedings under section 147 was dismissed. The Tribunal's decision for Assessment Year (AY) 2011-12 was applied to AY 2012-13, ruling in favor of the assessee for both years. en-us Mon, 02 Sep 2019 00:00:00 +0530 Sun, 20 Oct 2019 15:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387275 The Tribunal held that the assessee is eligible for deduction under section 80P(2)(d) on the gross interest income earned from fixed deposits with Jaipur Central Cooperative Bank Ltd. The challenge to the validity of proceedings under section 147 was dismissed. The Tribunal's decision for Assessment Year (AY) 2011-12 was applied to AY 2012-13, ruling in favor of the assessee for both years. Case-Laws Income Tax Mon, 02 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387275