https://www.taxtmi.com/caselaws?id=445888 HC allowed writ petitions challenging denial of deduction u/s 80P(2)(d) for interest received from cooperative bank investments. Court held that cooperative society under the provision includes all societies registered under Cooperative Societies Act, 1912, whether conducting banking or other business. Following precedent, cooperative societies are entitled to benefit under 80P(2)(d). Impugned orders were set aside for failing to consider these aspects, and all notices were quashed. en-us Tue, 10 Oct 2023 00:00:00 +0530 Tue, 31 Mar 2026 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445888 HC allowed writ petitions challenging denial of deduction u/s 80P(2)(d) for interest received from cooperative bank investments. Court held that cooperative society under the provision includes all societies registered under Cooperative Societies Act, 1912, whether conducting banking or other business. Following precedent, cooperative societies are entitled to benefit under 80P(2)(d). Impugned orders were set aside for failing to consider these aspects, and all notices were quashed. Case-Laws Income Tax Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445888