https://www.taxtmi.com/caselaws?id=419037 The Tribunal allowed the assessee's appeal for deduction under Section 80P(2)(a)(i) for interest income and under Section 80P(2)(d) for dividend income. The issues concerning deductions under Section 80P(2)(a)(iii) for paddy procurement business and Section 80P(2)(c)(i) for PDS business were remanded back to the Assessing Officer for re-evaluation based on additional evidence and factual verification. All appeals were allowed or allowed for statistical purposes in line with the Tribunal's findings. en-us Wed, 23 Feb 2022 00:00:00 +0530 Wed, 02 Mar 2022 08:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419037 The Tribunal allowed the assessee's appeal for deduction under Section 80P(2)(a)(i) for interest income and under Section 80P(2)(d) for dividend income. The issues concerning deductions under Section 80P(2)(a)(iii) for paddy procurement business and Section 80P(2)(c)(i) for PDS business were remanded back to the Assessing Officer for re-evaluation based on additional evidence and factual verification. All appeals were allowed or allowed for statistical purposes in line with the Tribunal's findings. Case-Laws Income Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419037