https://www.taxtmi.com/caselaws?id=408564 The Tribunal set aside the AO's rejection of deductions claimed under sections 80P(2)(a)(i) and 80P(2)(d) of the Income-tax Act, 1961. The Tribunal directed a fresh examination by the AO, following legal precedents such as the Supreme Court and High Court decisions referenced by the parties. The appeal was treated as allowed for statistical purposes, emphasizing the importance of assessing the assessee's entitlement to deductions in accordance with established legal principles. en-us Mon, 14 Jun 2021 00:00:00 +0530 Tue, 15 Jun 2021 07:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408564 The Tribunal set aside the AO's rejection of deductions claimed under sections 80P(2)(a)(i) and 80P(2)(d) of the Income-tax Act, 1961. The Tribunal directed a fresh examination by the AO, following legal precedents such as the Supreme Court and High Court decisions referenced by the parties. The appeal was treated as allowed for statistical purposes, emphasizing the importance of assessing the assessee's entitlement to deductions in accordance with established legal principles. Case-Laws Income Tax Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408564