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Section 80P(2)(d) Deduction Available On Interest Earned From Investments Made In A Co-Operative Bank: Madras High Court Quashes Reassessment

The Madras High Court, while quashing the reassessment proceedings, held that Section 80P(2)(d) of the Income Tax Act is not available on interest earned from investments made in a cooperative. ....

Tamil Nadu , Suhrith Parthasarathy , Justice Krishnan Ramasamy , Madras High Court , Salem Agricultural Producers Marketing Society , Income Tax Act , Co Operative Bank , Co Operative Societies Act , For Petitioner , Ection 80p 2d ,