TMI Blog2018 (11) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... Deposits. A copy of the order has been placed on record. Such decision has been taken after considering the judgment in the case of Totgar’s Cooperative Sale Society Ltd. VS. ITO (2010 (2) TMI 3 - SUPREME COURT ). The ld. Departmental Representative fairly admitted that the facts and circumstances of the instant appeal are mutatis mutandis similar to those of preceding year. Thus overturn the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee earned interest income amounting to ₹ 22.64 lakh and odd on certain investments/FDRs and also claimed deduction u/s.80P in respect of such interest income. The AO denied the deduction which view came to be upheld in the first appeal. It is observed that similar issue was raised in the assessee s appeal for the immediately preceding assessment year 2012-13. Vide its order dated 18-05-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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