https://www.taxtmi.com/caselaws?id=423285 The appeal was dismissed as the assessee failed to claim the section 80P deduction in the original return of income, leading to the rejection of the rectification application under section 154. The court emphasized the necessity of complying with statutory provisions and timely filing revised returns for deduction claims, referencing relevant legal precedents and decisions. en-us Wed, 01 Jun 2022 00:00:00 +0530 Fri, 03 Jun 2022 08:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423285 The appeal was dismissed as the assessee failed to claim the section 80P deduction in the original return of income, leading to the rejection of the rectification application under section 154. The court emphasized the necessity of complying with statutory provisions and timely filing revised returns for deduction claims, referencing relevant legal precedents and decisions. Case-Laws Income Tax Wed, 01 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423285