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    <title>Assessee Denied Deduction u/s 80P(2) Due to Operations Spanning Multiple Taluks, Violating Clause 80P(4) Criteria.</title>
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    <description>Deduction u/s. 80(P) - area of operation not confined to ‘a taluk&#039; - amended clause 80P(4) - Impact of article &quot;a&quot; used therein - Since the assessee’s area of operation was not confined to a Taluk for the relevant assessment year, it was not entitled to the benefit of deduction u/s. 80P(2)</description>
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