Co-op society entitled for deduction u/s. 80P(2)(d) in respect of interest received from co-op banks

Ishwar Bhavan Cooperative Housing Society Ltd Vs CIT(A) (ITAT Mumbai) By placing reliance on the co-ordinate Bench decision of this Tribunal in the case of Tulsiani Chambers Premises Co-operative Society Ltd vs ITO in ITA Nos.2459-2462/Mum/2021 dated 18/04/2022 which are reproduced hereinabove, we hold that assessee society would be entitled for deduction u/s.80P(2)(d) of the Act in respect of interest received from co­operative banks. FULL TEXT OF THE ORDER OF ITAT MUMBAI These appeals in ITA No.3285/Mum/2022 & 3269/Mum/2022 for A.Y.2020-21 & 2021-22 arises out of the order by the ld...