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    <title>2023 (10) TMI 88 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal of the assessee, finding in favor of the appellant based on judicial precedents and legal provisions cited. The revisionary order passed by the Principal Commissioner of Income Tax under section 263 was deemed unsustainable and quashed. The appeal was allowed by the Tribunal, supporting the eligibility of income earned on investments from cooperative banks for exemption under sections 80P(2)(a)(i) and 80P(2)(d) of the Income-tax Act, 1961.</description>
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      <description>The Tribunal allowed the appeal of the assessee, finding in favor of the appellant based on judicial precedents and legal provisions cited. The revisionary order passed by the Principal Commissioner of Income Tax under section 263 was deemed unsustainable and quashed. The appeal was allowed by the Tribunal, supporting the eligibility of income earned on investments from cooperative banks for exemption under sections 80P(2)(a)(i) and 80P(2)(d) of the Income-tax Act, 1961.</description>
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