https://www.taxtmi.com/caselaws?id=435094 The Tribunal allowed the appeal, directing the AO to delete the disallowance of the deduction claimed under section 80P at the processing stage under section 143(1). The Tribunal emphasized that once the deduction under section 80P is allowed in the assessment proceedings under section 143(3), any disallowance made earlier at the processing stage does not stand. The Tribunal also highlighted the merger of the earlier assessment order under section 143(1) with the proceedings under section 143(3), rendering the initial disallowance ineffective. en-us Wed, 08 Mar 2023 00:00:00 +0530 Sat, 11 Mar 2023 08:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435094 The Tribunal allowed the appeal, directing the AO to delete the disallowance of the deduction claimed under section 80P at the processing stage under section 143(1). The Tribunal emphasized that once the deduction under section 80P is allowed in the assessment proceedings under section 143(3), any disallowance made earlier at the processing stage does not stand. The Tribunal also highlighted the merger of the earlier assessment order under section 143(1) with the proceedings under section 143(3), rendering the initial disallowance ineffective. Case-Laws Income Tax Wed, 08 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435094