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Interest from co-op banks qualifies for Section 80P(2)(d) deduction: ITAT Indore
Case Law Details
- Case Name
- M.P. Matsya Mahasangh Sahakari Vs National Faceless Assessment Centre / DCIT/ACIT (ITAT Indore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Indore
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M.P. Matsya Mahasangh Sahakari Vs National Faceless Assessment Centre / DCIT/ACIT (ITAT Indore)
The present matter concerns five appeals filed by the assessee before the Income Tax Appellate Tribunal (Indore Bench) for Assessment Years 2014–15, 2015–16, 2017–18, 2018–19, and 2020–21. The assessee is a co-operative society engaged in managing dams of the State Government and undertaking fisheries-related activities through its members. During the relevant assessment years, the assessee earned substantial interest income from deposits made with co-operative banks and claimed deduction ...
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