https://www.taxtmi.com/caselaws?id=796738 Deduction under section 80P(2)(d) applies to interest earned by a co-operative society from investments with a co-operative bank where that bank is registered as a co-operative society under the applicable co-operative societies law. Consistent treatment was warranted because the same issue had been decided favourably for a later assessment year following jurisdictional High Court rulings, and no distinguishing facts or fresh material existed for the assessment years concerned. The interest income therefore qualifies for deduction under section 80P(2)(d). en-us Thu, 22 Jan 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796738 Deduction under section 80P(2)(d) applies to interest earned by a co-operative society from investments with a co-operative bank where that bank is registered as a co-operative society under the applicable co-operative societies law. Consistent treatment was warranted because the same issue had been decided favourably for a later assessment year following jurisdictional High Court rulings, and no distinguishing facts or fresh material existed for the assessment years concerned. The interest income therefore qualifies for deduction under section 80P(2)(d). Case-Laws Income Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796738