https://www.taxtmi.com/caselaws?id=401542 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s order allowing the assessee's deduction claim under Section 80P, including interest income from cooperative bank deposits. The Tribunal found no error in the CIT(A)'s decision, emphasizing that the deduction could be claimed even if the return was filed late. en-us Tue, 10 Nov 2020 00:00:00 +0530 Mon, 04 Nov 2024 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401542 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s order allowing the assessee's deduction claim under Section 80P, including interest income from cooperative bank deposits. The Tribunal found no error in the CIT(A)'s decision, emphasizing that the deduction could be claimed even if the return was filed late. Case-Laws Income Tax Tue, 10 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401542