https://www.taxtmi.com/caselaws?id=426831 The Tribunal dismissed the Revenue's appeal and upheld the decision of the Commissioner of Income Tax (Appeals)-1, Surat, allowing the assessee's deduction claim under section 80P(2)(d) of the Income Tax Act. The Tribunal affirmed that interest income from cooperative banks was eligible for deduction, emphasizing consistency in applying legal provisions and judicial precedents in tax cases. en-us Mon, 22 Aug 2022 00:00:00 +0530 Thu, 25 Aug 2022 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426831 The Tribunal dismissed the Revenue's appeal and upheld the decision of the Commissioner of Income Tax (Appeals)-1, Surat, allowing the assessee's deduction claim under section 80P(2)(d) of the Income Tax Act. The Tribunal affirmed that interest income from cooperative banks was eligible for deduction, emphasizing consistency in applying legal provisions and judicial precedents in tax cases. Case-Laws Income Tax Mon, 22 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426831