https://www.taxtmi.com/caselaws?id=373576 The Tribunal allowed the appeal of the assessee for statistical purposes, directing a remand to the AO for verification regarding the disallowance of deduction under section 80P(2)(d) of the Income Tax Act, 1961. The Tribunal highlighted that if no deduction was claimed in the computation of income, the disallowance by the AO would be unwarranted to prevent double disallowance. The decision was pronounced on 11th January, 2019 at Ahmedabad. en-us Fri, 11 Jan 2019 00:00:00 +0530 Wed, 16 Jan 2019 09:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373576 The Tribunal allowed the appeal of the assessee for statistical purposes, directing a remand to the AO for verification regarding the disallowance of deduction under section 80P(2)(d) of the Income Tax Act, 1961. The Tribunal highlighted that if no deduction was claimed in the computation of income, the disallowance by the AO would be unwarranted to prevent double disallowance. The decision was pronounced on 11th January, 2019 at Ahmedabad. Case-Laws Income Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373576