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2021 (5) TMI 238 - AT - Income TaxDisallowance u/s 80P(2)(d) on interest income earned from investment in co-operative banks - HELD THAT:- As relying on LANDS END CO-OPERATIVE HOUSING SOCIETY LTD VERSUS I.T.O. WARD-16 (1) (3) , MUMBAI [2016 (2) TMI 620 - ITAT MUMBAI] and TOTAGARS CO-OPERATIVE SALE SOCIETY, [2017 (1) TMI 1100 - KARNATAKA HIGH COURT] assessee is entitled for the deduction u/s 80P(2)(d) in respect of the interest income earned from investment in co-operative banks. - Decided in favour of assessee.
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