https://www.taxtmi.com/caselaws?id=456603 The Tribunal partially allowed the Assessee's appeal, granting relief for deductions under Section 80P(2)(d) for interest from Co-operative Bank deposits and Section 80P(a)(ii) for Cottage Industries. The Tribunal dismissed the challenge against the reopening of assessment under Section 147. Issues regarding alleged breaches of law, levying of interest, and penalties were deemed consequential, requiring no detailed adjudication. en-us Wed, 06 Sep 2023 00:00:00 +0530 Sat, 03 Aug 2024 15:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456603 The Tribunal partially allowed the Assessee's appeal, granting relief for deductions under Section 80P(2)(d) for interest from Co-operative Bank deposits and Section 80P(a)(ii) for Cottage Industries. The Tribunal dismissed the challenge against the reopening of assessment under Section 147. Issues regarding alleged breaches of law, levying of interest, and penalties were deemed consequential, requiring no detailed adjudication. Case-Laws Income Tax Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456603