Case Law Details
Case Name : Sterling Court E Wing Cooperative Housing Society Limited Vs ITO (ITAT Mumbai)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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Sterling Court E Wing Cooperative Housing Society Limited Vs ITO (ITAT Mumbai)
The Income Tax Appellate Tribunal (ITAT) Mumbai ruled in favor of Sterling Court E Wing Cooperative Housing Society Limited, allowing the deduction under Section 80P(2)(d) of the Income Tax Act, 1961. The appeals were filed for four different assessment years, challenging the disallowance of deductions on interest income earned from cooperative banks. The Tribunal overturned the decisions of the lower authorities and directed the Assessing Officer (AO) to grant the deductions.
The primary issue in
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