2026 (3) TMI 171

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....rder dated 19-08- 2025 passed by National Faceless Appeal Centre(NFAC), Delhi for assessment year 2018-19. 2. The grounds of appeal are as under:- "1. That the CIT(A) erred in confirming the disallowance of deduction u/s 80P(2)(d) on Interest and dividend received from Co.-op. Bank of Rs. 7,45,166/-. 2. That the deduction claimed u/s. 80P(2)(d) of Rs. 7,45,166/- may kindly be ....

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....ividend of Rs. 7,45,166/-. The assessee claimed deduction u/s. 80P(2)(d) amounting to Rs. 3,80,115/- after deduction related expenses and other heads. The A.O. made addition of Rs. 6,95,166/- thereby disallowing the claim u/s. 80P(2)(d). 4. Being Aggrieved by the Assessment Order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The ld. A.R. su....