2023 (6) TMI 397

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..... rder dated 25-02-2023 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called 'the Act') in relation to the assessment year 2014-15. 2. The only issue raised in this appeal is against denial of deduction u/s.80P in respect of interest income earned from the deposits kept with Nationalised bank. 3. Briefly stated, the facts of th .....

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..... 013-14. A copy of such order dated 27- 12-2021 has been placed on record. Relevant discussion has been made in para No.9 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. Respectfully following the precedent, I order to grant deduction u/s 80P on .....

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