Deduction u/s. 80P(2)(d) - appellant had not incurred any expenditure on the earning of the dividend and...

Deduction u/s. 80P(2)(d) - appellant had not incurred any expenditure on the earning of the dividend and interest from other co-operative society as this investment was made long back. No new investment had been made - deduction u/s 80P(2)(d) allowed - AT .....

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