https://www.taxtmi.com/caselaws?id=463536 ITAT MUMBAI - AT allowed the assessee's appeal, holding that deductions under sections 80P(2)(d) and 80P(c)(ii) cannot be denied by importing the scope of one subsection into another. The tribunal noted the Registrar had not cancelled the co-operative housing society's registration for breach of mutuality or bye-laws, and therefore the interest income from co-operative banks remained eligible for deduction under the claimed provisions. en-us Mon, 22 Jul 2024 00:00:00 +0530 Fri, 05 Sep 2025 19:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463536 ITAT MUMBAI - AT allowed the assessee's appeal, holding that deductions under sections 80P(2)(d) and 80P(c)(ii) cannot be denied by importing the scope of one subsection into another. The tribunal noted the Registrar had not cancelled the co-operative housing society's registration for breach of mutuality or bye-laws, and therefore the interest income from co-operative banks remained eligible for deduction under the claimed provisions. Case-Laws Income Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463536