https://www.taxtmi.com/caselaws?id=245522 The Appellate Tribunal allowed the assessee's appeal for statistical purposes, directing a reevaluation of the eligibility for deduction under section 80P(2) based on principles of equity and justice. The Tribunal emphasized the duty of tax authorities to assist taxpayers in claiming reliefs and benefits, noting that the Assessing Officer should have given the assessee an opportunity to claim the deduction. The decision highlighted the importance of fairness in tax assessments and the Tribunal's authority to consider such matters beyond the limitations of the assessing authority. en-us Fri, 07 Mar 2014 00:00:00 +0530 Tue, 01 Apr 2014 15:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245522 The Appellate Tribunal allowed the assessee's appeal for statistical purposes, directing a reevaluation of the eligibility for deduction under section 80P(2) based on principles of equity and justice. The Tribunal emphasized the duty of tax authorities to assist taxpayers in claiming reliefs and benefits, noting that the Assessing Officer should have given the assessee an opportunity to claim the deduction. The decision highlighted the importance of fairness in tax assessments and the Tribunal's authority to consider such matters beyond the limitations of the assessing authority. Case-Laws Income Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245522