https://www.taxtmi.com/caselaws?id=750626 The ITAT ruled in favor of the appellant, overturning the disallowance of the sec. 80P deduction claim for the assessment year 2019-2020. The Tribunal determined that sec. 143(1)(a)(v) was not applicable since it was introduced with prospective effect from 01.04.2021, thus allowing the appellant's deduction claim. en-us Fri, 22 Mar 2024 00:00:00 +0530 Tue, 26 Mar 2024 07:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750626 The ITAT ruled in favor of the appellant, overturning the disallowance of the sec. 80P deduction claim for the assessment year 2019-2020. The Tribunal determined that sec. 143(1)(a)(v) was not applicable since it was introduced with prospective effect from 01.04.2021, thus allowing the appellant's deduction claim. Case-Laws Income Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750626