Case Law Details
Case Name : Blue Rose Industrial Premises Co-op. Society Limited Vs CIT(A) (ITAT Mumbai)
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Mumbai
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Blue Rose Industrial Premises Co-op. Society Limited Vs CIT(A) (ITAT Mumbai)
The Income Tax Appellate Tribunal (ITAT) Mumbai recently ruled on the case of Blue Rose Industrial Premises Co-op. Society Limited vs. CIT, addressing the claim for deduction under Section 80P(2)(d) of the Income Tax Act, 1961. The case revolved around whether interest income earned from deposits with co-operative banks qualifies for deduction under this provision. The ITAT ruled in favor of the assessee, reversing the disallowance made by the Assessing Officer (AO) and upheld by the Commissioner
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