https://www.taxtmi.com/caselaws?id=468868 Interest received by a co-operative society from a District Co-operative Bank was held eligible for deduction under section 80P(2)(d), because the Tribunal applied the jurisdictional High Court's view that interest income earned from investments with another co-operative society falls within that provision. The claim could not be denied merely because the income was assessed during scrutiny under sections 143(3) and 144B. On that basis, the deduction was allowed on the interest income from the District Co-operative Bank. en-us Mon, 10 Feb 2025 00:00:00 +0530 Sun, 24 May 2026 11:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468868 Interest received by a co-operative society from a District Co-operative Bank was held eligible for deduction under section 80P(2)(d), because the Tribunal applied the jurisdictional High Court's view that interest income earned from investments with another co-operative society falls within that provision. The claim could not be denied merely because the income was assessed during scrutiny under sections 143(3) and 144B. On that basis, the deduction was allowed on the interest income from the District Co-operative Bank. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468868