2019 (1) TMI 1201

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..... lied on various orders of Tribunal and held that the assessee is entitled to claim the benefit under section 80P on the interest income earned from nationalized banks. - Decided in favour of assessee. - ITA No.689/PUN/2018 - - - Dated:- 21-1-2019 - Ms. Sushma Chowla, JM And Shri Anil Chaturvedi, AM For the Appellant : Shri S.N. Puranik For the Respondent : Shri Rajesh Gawali ORDE .....

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..... ized Representative for the assessee at the outset pointed out that the issue raised in the present appeal is squarely covered by the orders of Pune Bench of Tribunal in assessee s own case. 4. The learned Departmental Representative for the Revenue placed reliance on the orders of authorities below. 5. We have heard the rival contentions and perused the record. Briefly, in the facts of the .....

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..... o.705/PUN/2017, relating to assessment year 2012-13, order dated 18.05.2018, wherein the Tribunal has in turn, relied on various orders of Tribunal and held that the assessee is entitled to claim the benefit under section 80P of the Act on the interest income earned from nationalized banks. The relevant findings of Tribunal are vide paras 13 to 17 of the order, which are being referred to and a .....

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