https://www.taxtmi.com/caselaws?id=761086 The Tribunal condoned a 450-day delay in filing the appeal, admitting it for adjudication. It held that interest income from deposits with Cooperative Banks is eligible for deduction under section 80P(2)(d) of the Income Tax Act, 1961. The Tribunal set aside the CIT(A)'s findings, allowing the appeal and deleting the disallowance. en-us Thu, 24 Oct 2024 00:00:00 +0530 Mon, 04 Nov 2024 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761086 The Tribunal condoned a 450-day delay in filing the appeal, admitting it for adjudication. It held that interest income from deposits with Cooperative Banks is eligible for deduction under section 80P(2)(d) of the Income Tax Act, 1961. The Tribunal set aside the CIT(A)'s findings, allowing the appeal and deleting the disallowance. Case-Laws Income Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761086