In the result, the appeal and stay petition filed by the assessee are dismissed
Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18
disallowing the certificate issued by the statutory authority under the Kerala Co-operative Societies Act. E. The CIT(Appeal) went wrong in finding that appellant is not eligible for deduction for the interest income received u/s 80P(2)(d) . The issues covered in favour of the appellant of the decision of the Kerala High Court in the case of Principal