https://www.taxtmi.com/caselaws?id=470919 Interest and dividend earned by a co-operative credit society from investments or deposits with co-operative banks qualify for deduction under section 80P(2)(d). The consistent coordinate-bench approach treats such receipts as eligible investment income of a co-operative society. Where facts remain identical to earlier assessment years and no material distinction or basis for departure is shown, the deduction applies to the interest and dividend derived from co-operative bank investments. en-us Mon, 02 Dec 2024 00:00:00 +0530 Fri, 14 Aug 2026 07:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470919 Interest and dividend earned by a co-operative credit society from investments or deposits with co-operative banks qualify for deduction under section 80P(2)(d). The consistent coordinate-bench approach treats such receipts as eligible investment income of a co-operative society. Where facts remain identical to earlier assessment years and no material distinction or basis for departure is shown, the deduction applies to the interest and dividend derived from co-operative bank investments. Case-Laws Income Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470919