https://www.taxtmi.com/caselaws?id=417520 The Appellate Tribunal ITAT Rajkot upheld the decision to dismiss the appeal regarding the disallowance of deduction under section 80P for commission income, miscellaneous income, and income from a public distribution scheme for the assessment year 2012-13. The tribunal found that the assessee did not provide any supporting material to substantiate the claim of deduction under section 80P for the specific income items in question. Consequently, the tribunal affirmed the CIT(A)'s decision to dismiss the appeal due to the lack of evidence supporting the claim of deduction under section 80P for the disputed income items. en-us Thu, 18 Nov 2021 00:00:00 +0530 Tue, 25 Jan 2022 08:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417520 The Appellate Tribunal ITAT Rajkot upheld the decision to dismiss the appeal regarding the disallowance of deduction under section 80P for commission income, miscellaneous income, and income from a public distribution scheme for the assessment year 2012-13. The tribunal found that the assessee did not provide any supporting material to substantiate the claim of deduction under section 80P for the specific income items in question. Consequently, the tribunal affirmed the CIT(A)'s decision to dismiss the appeal due to the lack of evidence supporting the claim of deduction under section 80P for the disputed income items. Case-Laws Income Tax Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417520