https://www.taxtmi.com/caselaws?id=427770 The Tribunal partly allowed the appeal for statistical purposes, dismissing certain grounds as not pressed. It upheld the disallowances made by the Assessing Officer (AO) and Commissioner of Income Tax (Appeals) on provisions towards additional interest and funds. The issue concerning the deduction under section 80P was remanded to the AO for reconsideration, following the Tribunal's decision that a new claim can be made before appellate authorities, citing precedent. en-us Wed, 14 Sep 2022 00:00:00 +0530 Fri, 16 Sep 2022 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427770 The Tribunal partly allowed the appeal for statistical purposes, dismissing certain grounds as not pressed. It upheld the disallowances made by the Assessing Officer (AO) and Commissioner of Income Tax (Appeals) on provisions towards additional interest and funds. The issue concerning the deduction under section 80P was remanded to the AO for reconsideration, following the Tribunal's decision that a new claim can be made before appellate authorities, citing precedent. Case-Laws Income Tax Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427770