https://www.taxtmi.com/caselaws?id=410347 The Tribunal allowed the assessee's claim for deduction under section 80P(2)(d) for interest income by directing the AO to allow proportionate expenses against the interest income. Additionally, the Tribunal directed a fresh examination by the AO for the deduction claim under section 80P(2)(c) for commission income on e-stamps, emphasizing the need to determine profits attributable to the specific activity. Both appeals were treated as allowed for statistical purposes. en-us Fri, 23 Jul 2021 00:00:00 +0530 Fri, 30 Jul 2021 09:09:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410347 The Tribunal allowed the assessee's claim for deduction under section 80P(2)(d) for interest income by directing the AO to allow proportionate expenses against the interest income. Additionally, the Tribunal directed a fresh examination by the AO for the deduction claim under section 80P(2)(c) for commission income on e-stamps, emphasizing the need to determine profits attributable to the specific activity. Both appeals were treated as allowed for statistical purposes. Case-Laws Income Tax Fri, 23 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410347