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    <title>2022 (4) TMI 502 - ITAT RAJKOT</title>
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    <description>The Tribunal upheld the disallowance of the deduction under section 80P of Rs. 29,00,258/- as the appellant failed to provide sufficient details and evidence to support the claim. Despite multiple opportunities, the appellant did not submit material evidence justifying the deduction, leading to the dismissal of the appeal and rejection of all grounds raised.</description>
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      <description>The Tribunal upheld the disallowance of the deduction under section 80P of Rs. 29,00,258/- as the appellant failed to provide sufficient details and evidence to support the claim. Despite multiple opportunities, the appellant did not submit material evidence justifying the deduction, leading to the dismissal of the appeal and rejection of all grounds raised.</description>
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