https://www.taxtmi.com/highlights?id=53635 Deduction u/s 80P(2) - If it is found that the fixed deposit has not been made from surplus funds or it has been made from the own funds which were kept for marketing assistance not immediately disposable in the form of marketing assistance to craftsmen and are also not available for otherwise use by the assessee, the AO is directed to give the benefit of deduction u/s.80P(2)(d) to the assessee. en-us Mon, 08 Jun 2020 11:17:35 +0530 Mon, 08 Jun 2020 11:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53635 Deduction u/s 80P(2) - If it is found that the fixed deposit has not been made from surplus funds or it has been made from the own funds which were kept for marketing assistance not immediately disposable in the form of marketing assistance to craftsmen and are also not available for otherwise use by the assessee, the AO is directed to give the benefit of deduction u/s.80P(2)(d) to the assessee. Highlights Income Tax Mon, 08 Jun 2020 11:17:35 +0530 https://www.taxtmi.com/highlights?id=53635