https://www.taxtmi.com/caselaws?id=196293 The Tribunal allowed the appellant's appeal, relying on the precedent set by the Hon'ble Allahabad High Court for A.Y. 2009-10 in the appellant's own case. The Tribunal held that the appellant was entitled to a deduction under section 80P(2) irrespective of the claim amount, resulting in a tax-neutral outcome. The additions made by the Assessing Officer were deleted, as the Revenue's representative failed to demonstrate any factual distinctions from the High Court's decision. en-us Fri, 05 Jun 2015 00:00:00 +0530 Fri, 24 Nov 2017 21:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196293 The Tribunal allowed the appellant's appeal, relying on the precedent set by the Hon'ble Allahabad High Court for A.Y. 2009-10 in the appellant's own case. The Tribunal held that the appellant was entitled to a deduction under section 80P(2) irrespective of the claim amount, resulting in a tax-neutral outcome. The additions made by the Assessing Officer were deleted, as the Revenue's representative failed to demonstrate any factual distinctions from the High Court's decision. Case-Laws Income Tax Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196293