https://www.taxtmi.com/caselaws?id=307009 The Tribunal partially allowed the appeal, determining that the assessee could claim deductions under Section 80P for the relevant assessment year, even with a delayed return filing. The disallowance under Section 143(1)(a) was deemed unwarranted, and the Tribunal upheld the assessee's accounting treatment of provisions and reserves. The decision was rendered on 29th July 2022. en-us Thu, 28 Jul 2022 00:00:00 +0530 Sun, 12 Mar 2023 10:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307009 The Tribunal partially allowed the appeal, determining that the assessee could claim deductions under Section 80P for the relevant assessment year, even with a delayed return filing. The disallowance under Section 143(1)(a) was deemed unwarranted, and the Tribunal upheld the assessee's accounting treatment of provisions and reserves. The decision was rendered on 29th July 2022. Case-Laws Income Tax Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307009