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2020 (9) TMI 34 - ITAT MUMBAIDeduction u/s 80P(2)(d) - assessee has earned interest income from investment of idle funds with cooperative bank - HELD THAT:- Assessee is entitled for claim of deduction u/s 80P(2)(d) in respect of interest income on the investment made in the Co-operative bank. The CIT(A) has decided the matter of controversy judiciously and correctly which nowhere required any interference at this appellate stage. We also nowhere found illegality and infirmity in the finding of the CIT(A) in question, therefore, we affirm the finding of the CIT(A) in question and dismiss the appeal of the revenue.
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