https://www.taxtmi.com/caselaws?id=440999 The Tribunal allowed the appeals of the assessee for the assessment years 2017-18 and 2018-19 by condoning the delay in filing appeals and granting the deduction under section 80P(2)(d) for interest income earned from investments in Co-operative Banks. The Tribunal emphasized substantial justice over technicalities, interpreting that Co-operative Banks are not excluded under section 80P(4) and that interest income from such banks qualifies for deduction under section 80P(2)(d). en-us Thu, 27 Jul 2023 00:00:00 +0530 Tue, 24 Mar 2026 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440999 The Tribunal allowed the appeals of the assessee for the assessment years 2017-18 and 2018-19 by condoning the delay in filing appeals and granting the deduction under section 80P(2)(d) for interest income earned from investments in Co-operative Banks. The Tribunal emphasized substantial justice over technicalities, interpreting that Co-operative Banks are not excluded under section 80P(4) and that interest income from such banks qualifies for deduction under section 80P(2)(d). Case-Laws Income Tax Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440999