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2023 (6) TMI 397 - ITAT PUNEDeduction u/s.80P - interest income earned from the deposits kept with Nationalised bank - HELD THAT:- This issue is decided in favour of the assessee by the Tribunal in several cases including the assessee’s own case for the immediately preceding assessment year 2013-14 [2021 (12) TMI 1259 - ITAT PUNE] Relevant discussion has been made granting deduction u/s 80P(2)(a)(i) on account of interest received from the deposits kept with Bank of Baroda in the form of Fixed deposit. Such decision has not been modified of reversed in any manner - Grant deduction u/s 80P on the interest income earned from Bank of Baroda allowed - Appeal of assessee allowed.
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