The appeals of the assessee are allowed for statistical purposes
Bench: Shri. Sudhanshu Srivastava
d) of the Act, interest incomes earned from Banks/Post Offices, other than Co- operative Banks, were taxable and in the instant case, the interests earned by the assessee were not from Co-operative Banks and, therefore, the same were not exempt under section 80P of the Act. The AO, therefore, added the interest income of ITA Nos.218 & 219/LKW/2022 Page