https://www.taxtmi.com/caselaws?id=404831 The tribunal allowed the appeals of the assessee, directing the deletion of the disallowance of interest income for Section 80P deduction in all four cases. The delay in filing appeals was condoned for substantial justice due to reasons beyond the assessee's control. The tribunal emphasized the eligibility of income for Section 80P deduction based on the nature of the income and activities of the cooperative society, following the high court's decision. en-us Wed, 24 Feb 2021 00:00:00 +0530 Fri, 05 Mar 2021 09:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404831 The tribunal allowed the appeals of the assessee, directing the deletion of the disallowance of interest income for Section 80P deduction in all four cases. The delay in filing appeals was condoned for substantial justice due to reasons beyond the assessee's control. The tribunal emphasized the eligibility of income for Section 80P deduction based on the nature of the income and activities of the cooperative society, following the high court's decision. Case-Laws Income Tax Wed, 24 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404831