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2018 (6) TMI 165 - ITAT COCHIN
Eligibility of deduction u/s 80P(2)(a)(i) on interest income on investments made with Sub-Treasuries - whether assessment under the head “income from other sources” or “income from business” - Held that:- Assessee had made investments with sub-treasuries in the course of its business of banking / providing credit facilities to its members - entitled to deduction u/s 80P(2)(a)(i) u/h “income from business” - Decided in favor of assessee.