https://www.taxtmi.com/caselaws?id=409026 The Appellate Tribunal ITAT Mumbai ruled in favor of the appellant, allowing the deduction claimed under section 80P(2)(d) of the Income Tax Act, 1961. The Tribunal emphasized the flexibility in accepting revised claims during assessment proceedings and confirmed the eligibility of interest income earned from deposits with co-operative banks for such deductions. en-us Fri, 21 May 2021 00:00:00 +0530 Mon, 28 Jun 2021 10:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409026 The Appellate Tribunal ITAT Mumbai ruled in favor of the appellant, allowing the deduction claimed under section 80P(2)(d) of the Income Tax Act, 1961. The Tribunal emphasized the flexibility in accepting revised claims during assessment proceedings and confirmed the eligibility of interest income earned from deposits with co-operative banks for such deductions. Case-Laws Income Tax Fri, 21 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409026