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    <title>2005 (10) TMI 211 - ITAT AMRITSAR</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal for the assessment year 1994-95, holding that the deduction under Section 80-I must be computed after adjusting brought forward business losses. For the assessment year 2000-01, the Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decision to allow the deduction under Section 80P(2)(d) for interest received from a co-operative bank/co-operative society.</description>
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