https://www.taxtmi.com/caselaws?id=407633 The Tribunal dismissed the primary contention under Section 80P(2)(a)(i) but allowed the alternate contention under Section 80P(2)(d), granting the deduction for interest income from co-operative banks for the assessment years 2014-15 and 2015-16. Both appeals by the assessee were partly allowed, providing the benefit of deduction under Section 80P(2)(d) for interest income earned from co-operative banks. en-us Fri, 09 Apr 2021 00:00:00 +0530 Sat, 15 May 2021 20:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407633 The Tribunal dismissed the primary contention under Section 80P(2)(a)(i) but allowed the alternate contention under Section 80P(2)(d), granting the deduction for interest income from co-operative banks for the assessment years 2014-15 and 2015-16. Both appeals by the assessee were partly allowed, providing the benefit of deduction under Section 80P(2)(d) for interest income earned from co-operative banks. Case-Laws Income Tax Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407633