2018 (2) TMI 1753

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....irected at the instance of the assessee against order of the ld.CIT(A)-3, Baroda dated 23.8.2016 passed for the Asstt.Year 2013-14. 2. Solitary issue involved in the grounds of appeal relates to whether interest income earned on fixed deposits with nationalized bank would qualify for deduction under section 80P(2) of the Income Tax Act or not. 3. At the outset, the ld.counsel for the assesse....