https://www.taxtmi.com/caselaws?id=397948 The Tribunal remanded the case to the Assessing Officer for reconsideration in light of conflicting judgments, emphasizing alignment with relevant precedents. The appeal was treated as allowed for statistical purposes, underscoring the complexity in interpreting provisions under sections 80P(2)(a)(i) and 80P(2)(d) of the Income Tax Act regarding interest income eligibility for deduction based on investment nature and income source. en-us Mon, 31 Aug 2020 00:00:00 +0530 Wed, 02 Sep 2020 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397948 The Tribunal remanded the case to the Assessing Officer for reconsideration in light of conflicting judgments, emphasizing alignment with relevant precedents. The appeal was treated as allowed for statistical purposes, underscoring the complexity in interpreting provisions under sections 80P(2)(a)(i) and 80P(2)(d) of the Income Tax Act regarding interest income eligibility for deduction based on investment nature and income source. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397948