https://www.taxtmi.com/caselaws?id=302667 The Tribunal dismissed both the assessee's and department's appeals. The Assessing Officer's acceptance of the rectification application led to the withdrawal of appeals, as the issues raised were resolved. The ld. CIT(A)'s deletion of additions was upheld, finding no reason to interfere. The denial of deduction u/s. 80P(2)(a)(iii) was justified due to the filed loss. The appeals were deemed infructuous and dismissed accordingly. en-us Tue, 16 Apr 2013 00:00:00 +0530 Fri, 10 Jun 2022 11:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302667 The Tribunal dismissed both the assessee's and department's appeals. The Assessing Officer's acceptance of the rectification application led to the withdrawal of appeals, as the issues raised were resolved. The ld. CIT(A)'s deletion of additions was upheld, finding no reason to interfere. The denial of deduction u/s. 80P(2)(a)(iii) was justified due to the filed loss. The appeals were deemed infructuous and dismissed accordingly. Case-Laws Income Tax Tue, 16 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302667