2023 (6) TMI 397

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..... (12) TMI 1259 - ITAT PUNE] Relevant discussion has been made granting deduction u/s 80P(2)(a)(i) on account of interest received from the deposits kept with Bank of Baroda in the form of Fixed deposit. Such decision has not been modified of reversed in any manner - Grant deduction u/s 80P on the interest income earned from Bank of Baroda allowed - Appeal of assessee allowed. - ITA No. 480/PU .....

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..... s.80P(2) in respect of interest income of Rs. 3,04,556/- from the deposits kept with Bank of Baroda. The Assessing Officer (AO) did not allow the deduction, which action came to be affirmed in the first appeal. Aggrieved thereby, the assessee has come up in appeal before the Tribunal. 4. Having heard the rival submissions and perused the relevant material on record, it is seen that the issue of .....

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