https://www.taxtmi.com/caselaws?id=427705 The Tribunal allowed the appeal, condoned the delay in filing, and ruled in favor of the assessee regarding the deduction under section 80P(2)(d). The original assessment order was restored, negating the PCIT's revisions. The appeal was allowed, and the order was pronounced on the 9th of September, 2022. en-us Fri, 09 Sep 2022 00:00:00 +0530 Wed, 14 Sep 2022 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427705 The Tribunal allowed the appeal, condoned the delay in filing, and ruled in favor of the assessee regarding the deduction under section 80P(2)(d). The original assessment order was restored, negating the PCIT's revisions. The appeal was allowed, and the order was pronounced on the 9th of September, 2022. Case-Laws Income Tax Fri, 09 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427705