https://www.taxtmi.com/caselaws?id=779233 ITAT, Cochin (AT) allowed the assessee's appeals and held that deduction under s. 80P(2)(d) is permissible in respect of interest received on fixed deposits with the District Co-operative Bank and Treasury. Relying on the Kerala HC precedent, the Tribunal found the interest qualifies for deduction under s. 80P(2)(d) and granted relief to the assessee. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779233 ITAT, Cochin (AT) allowed the assessee's appeals and held that deduction under s. 80P(2)(d) is permissible in respect of interest received on fixed deposits with the District Co-operative Bank and Treasury. Relying on the Kerala HC precedent, the Tribunal found the interest qualifies for deduction under s. 80P(2)(d) and granted relief to the assessee. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779233