https://www.taxtmi.com/caselaws?id=450697 The Tribunal allowed the appellant's appeal against the disallowance of the sec. 80P deduction claim for the assessment year 2018-19. It held that the disallowance under sec. 143(1)(a)(v) was not applicable retrospectively, as per the Finance Act 2021. Consequently, the disallowance made on 03.09.2019 was deemed unsustainable in law, and the Tribunal set aside the decision, permitting the deduction claim. en-us Fri, 08 Mar 2024 00:00:00 +0530 Mon, 11 Mar 2024 06:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450697 The Tribunal allowed the appellant's appeal against the disallowance of the sec. 80P deduction claim for the assessment year 2018-19. It held that the disallowance under sec. 143(1)(a)(v) was not applicable retrospectively, as per the Finance Act 2021. Consequently, the disallowance made on 03.09.2019 was deemed unsustainable in law, and the Tribunal set aside the decision, permitting the deduction claim. Case-Laws Income Tax Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450697