Section 263 Revision: Deduction Under 80P(2)(a)(i) on Interest Income Upheld as 'No Inquiry' Case.

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....Revision u/s 263 - deduction u/s 80P(2)(a)(i) against interest income earned by the assessee - case falls under the category of ‘no inquiry’ rather than ‘lack of inquiry’ or ‘inadequate inquiry’ - Revision proceedings sustained.....