https://www.taxtmi.com/highlights?id=54929 Revision u/s 263 - the assessee made no specific claim u/s. 80P2(d) of the Act before the AO nor in the return of income as rightly pointed by the ld. DR. - Further, AO on incorrect assumptions of facts without applying correct application of law allowed deduction u/s. 80P2(d) of the Act which clearly reflects non application of mind. - Revision order sustained - AT en-us Sat, 26 Sep 2020 13:34:18 +0530 Sat, 26 Sep 2020 13:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54929 Revision u/s 263 - the assessee made no specific claim u/s. 80P2(d) of the Act before the AO nor in the return of income as rightly pointed by the ld. DR. - Further, AO on incorrect assumptions of facts without applying correct application of law allowed deduction u/s. 80P2(d) of the Act which clearly reflects non application of mind. - Revision order sustained - AT Highlights Income Tax Sat, 26 Sep 2020 13:34:18 +0530 https://www.taxtmi.com/highlights?id=54929