https://www.taxtmi.com/caselaws?id=434502 The Tribunal allowed the appeal, directing the AO to allow the deduction under Section 80P(2)(d) for interest income earned from investments with cooperative banks, citing precedent that such income is eligible for deduction. The issues concerning CPC's jurisdiction and charging interest under Sections 234B and 234C were not extensively addressed as the primary relief sought by the assessee was granted. en-us Thu, 23 Feb 2023 00:00:00 +0530 Sat, 25 Feb 2023 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434502 The Tribunal allowed the appeal, directing the AO to allow the deduction under Section 80P(2)(d) for interest income earned from investments with cooperative banks, citing precedent that such income is eligible for deduction. The issues concerning CPC's jurisdiction and charging interest under Sections 234B and 234C were not extensively addressed as the primary relief sought by the assessee was granted. Case-Laws Income Tax Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434502