Case Law Details
Case Name : Income-tax Officer Vs. The Electro Urban Co-op. Credit Society Ltd. (ITAT Kolkata)
Related Assessment Year : 2012- 13
Courts :
All ITAT ITAT Kolkata
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ITO Vs. The Electro Urban Co-op. Credit Society Ltd. (ITAT Kolkata)
We note that the issue before us is against the order of Ld. CIT(A) in holding that the interest income from nationalised banks was income from business and was eligible for deduction u/s. 80-P of the Act. We note that the issue is squarely covered in favour of the assessee by the decision of Ho
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