https://www.taxtmi.com/caselaws?id=438986 The Appellate Tribunal condoned a delay of 151 days in filing the appeal, emphasizing that technical aspects should not hinder substantial justice. The Tribunal allowed the assessee's appeal regarding the eligibility of deduction under section 80P(2)(d) for interest income from cooperative societies, citing various judgments supporting the eligibility of interest income from cooperative banks for deduction under this provision. The Tribunal's decision favored the assessee, allowing the appeal based on the detailed analysis and legal precedents provided. en-us Wed, 23 Nov 2022 00:00:00 +0530 Tue, 13 Jun 2023 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438986 The Appellate Tribunal condoned a delay of 151 days in filing the appeal, emphasizing that technical aspects should not hinder substantial justice. The Tribunal allowed the assessee's appeal regarding the eligibility of deduction under section 80P(2)(d) for interest income from cooperative societies, citing various judgments supporting the eligibility of interest income from cooperative banks for deduction under this provision. The Tribunal's decision favored the assessee, allowing the appeal based on the detailed analysis and legal precedents provided. Case-Laws Income Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438986