https://www.taxtmi.com/highlights?id=34482 Addition u/s 41 - Where the assessee continues to carry on the same business but in the later years, it is not eligible for section 80P due to amendment in the law as has happened in the instant case, it cannot be held that the provisions of section 41(1) are not applicable. - AT en-us Sat, 22 Apr 2017 10:42:12 +0530 Sat, 22 Apr 2017 10:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34482 Addition u/s 41 - Where the assessee continues to carry on the same business but in the later years, it is not eligible for section 80P due to amendment in the law as has happened in the instant case, it cannot be held that the provisions of section 41(1) are not applicable. - AT Highlights Income Tax Sat, 22 Apr 2017 10:42:12 +0530 https://www.taxtmi.com/highlights?id=34482