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2023 (10) TMI 37 - AT - Income TaxRectification of mistake - Deduction u/s 80P - interest earned on savings bank account is not taxable in terms of provisions of Section 80P - HELD THAT:- The objection of learned DR regarding the issue makes beyond scope of section 154 of the Act is not emanating from the impugned order. Moreover, the Revenue has not filed any cross-objection in this regard. Therefore, the objection of learned D.R. cannot be sustained. Regarding chargeability of interest on savings bank account, held by the assessee, the issue is covered by the judgment of Totagars Cooperative Sales Society (2010 (2) TMI 3 - SUPREME COURT] - Therefore, no reason to interfere in the finding of learned CIT(A). The ground raised by the assessee are dismissed.
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