https://www.taxtmi.com/caselaws?id=775723 The ITAT Cochin allowed the appeal, holding that interest income received from Kollam District Co-operative Bank qualifies for deduction under section 80P(2)(d) of the Act. The decision relied on precedent from the Kerala HC, confirming that such interest income is eligible for the deduction claimed. en-us Tue, 29 Apr 2025 00:00:00 +0530 Tue, 29 Jul 2025 12:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775723 The ITAT Cochin allowed the appeal, holding that interest income received from Kollam District Co-operative Bank qualifies for deduction under section 80P(2)(d) of the Act. The decision relied on precedent from the Kerala HC, confirming that such interest income is eligible for the deduction claimed. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775723