Deduction u/s 80P(2)(d) - interest income - assessee society who ...

Case Laws Income Tax

January 20, 2023

Deduction u/s 80P(2)(d) - interest income - assessee society who has earned an amount from its investment of surplus fund deposited with co-operative banks is entitled for deduction under section 80P(2)(d) of the Act. Resultantly, the Ld. CIT(A) has erred in upholding the denial of deduction by the AO to the assessee under section 80P(2)(d). - AT

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Deduction u/s 80P(2)(d) - interest income - assessee society who ...

Case Laws Income Tax

January 20, 2023

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