https://www.taxtmi.com/caselaws?id=789833 Interest earned by a co-operative society on fixed deposits and other investments made from surplus funds may qualify for deduction under section 80P where it falls within the statutory ambit of income attributable to the society's eligible activities. Applying the settled legal position, the Tribunal accepted that the assessee's interest income was covered by the deduction claim and directed grant of consequential relief. en-us Fri, 20 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789833 Interest earned by a co-operative society on fixed deposits and other investments made from surplus funds may qualify for deduction under section 80P where it falls within the statutory ambit of income attributable to the society's eligible activities. Applying the settled legal position, the Tribunal accepted that the assessee's interest income was covered by the deduction claim and directed grant of consequential relief. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789833