https://www.taxtmi.com/caselaws?id=313392 ITAT Rajkot dismissed the Department's rectification application under section 254. The case involved denial of section 80P deduction through prima facie adjustment under section 143(1)(a)(v). ITAT had previously allowed the deduction after detailed factual and legal findings, concluding that section 80P deduction cannot be denied through prima facie adjustment under section 143(1)(a)(v) for AY 2019-20. The Department's cited precedent was distinguished as being decided on different facts and not addressing the specific issue of denial through section 143(1)(a)(v) adjustment. Finding no apparent mistake in the original order, ITAT rejected the Department's rectification plea. en-us Wed, 08 Nov 2023 00:00:00 +0530 Wed, 10 Apr 2024 16:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313392 ITAT Rajkot dismissed the Department's rectification application under section 254. The case involved denial of section 80P deduction through prima facie adjustment under section 143(1)(a)(v). ITAT had previously allowed the deduction after detailed factual and legal findings, concluding that section 80P deduction cannot be denied through prima facie adjustment under section 143(1)(a)(v) for AY 2019-20. The Department's cited precedent was distinguished as being decided on different facts and not addressing the specific issue of denial through section 143(1)(a)(v) adjustment. Finding no apparent mistake in the original order, ITAT rejected the Department's rectification plea. Case-Laws Income Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313392