https://www.taxtmi.com/caselaws?id=433999 The Tribunal allowed both appeals, upholding the deduction eligibility for interest received from Co-operative banks under section 80P(2)(d) for AYs 2017-18 and 2018-19. The Tribunal relied on legal precedents and judgments, dismissing the Revenue's appeal and deleting the additions made by the Assessing Officer. The decision was based on a Co-ordinate Bench judgment and jurisdictional High Court precedent, ultimately favoring the assessee and directing the Registry to include the order in relevant case files. en-us Tue, 07 Feb 2023 00:00:00 +0530 Tue, 14 Feb 2023 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433999 The Tribunal allowed both appeals, upholding the deduction eligibility for interest received from Co-operative banks under section 80P(2)(d) for AYs 2017-18 and 2018-19. The Tribunal relied on legal precedents and judgments, dismissing the Revenue's appeal and deleting the additions made by the Assessing Officer. The decision was based on a Co-ordinate Bench judgment and jurisdictional High Court precedent, ultimately favoring the assessee and directing the Registry to include the order in relevant case files. Case-Laws Income Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433999