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2024 (4) TMI 487 - AT - Income TaxDeduction(s) u/s 80P - interest income from the investments made in co-operative/other bank(s) - HELD THAT:- The same is found to be no more res integra in light of this tribunal’s recent coordinate bench’s order in The Rena Sahakari Sakhar Karkhana Ltd. [2022 (1) TMI 419 - ITAT PUNE] wherein as held as long as it is proved that the interest income is being derived by a co-operative society from its investments made with any other co-operative society, the claim of deduction under the aforesaid statutory provision, viz. Sec. 80P(2)(d) would be duly available. Decided in favour of assessee.
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