Deduction u/s80(P0(2)(d)

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Sachin (Querist)
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13 September 2022 Where exactly in the judgement in the Hon’ble High Court in the case of Pr. Commissioner of Income Tax and Anr. Vs. Totagars Cooperative Sale Society (2017) 392 ITR 74 (Karn) is it stated that Interest earned by a cooperative society from investments with Cooperative Banks is eligible for deduction u/s 80(P)(2)(d)

Deepa B

Deepa B (Expert)
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13 September 2022 It's paragraph 10 wherein it's mentioned that interest earned on deposits with Co-operative Society Bank are deductible from gross income as per Sec. 80P(2)(d) of the I.T. Act. Kindly refer the link of judgement extract: https://indiankanoon.org/doc/74130805/

Sachin

Sachin (Querist)
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13 September 2022 Dear Deepa,

Thanks for the reply. How is https://indiankanoon.org/doc/164274360/ different from what you sent ?

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