https://www.taxtmi.com/caselaws?id=313422 ITAT Rajkot dismissed the Department's rectification application under section 254. The tribunal had previously allowed deduction under section 80P, ruling that denial of such deduction cannot be made through prima facie adjustment under section 143(1)(a)(v). ITAT found no apparent mistake in its detailed factual and legal findings. The Department's cited decision was distinguished as being on different facts and not addressing the specific issue of denial through section 143(1)(a)(v) adjustment. The miscellaneous application was dismissed. en-us Wed, 08 Nov 2023 00:00:00 +0530 Fri, 12 Apr 2024 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313422 ITAT Rajkot dismissed the Department's rectification application under section 254. The tribunal had previously allowed deduction under section 80P, ruling that denial of such deduction cannot be made through prima facie adjustment under section 143(1)(a)(v). ITAT found no apparent mistake in its detailed factual and legal findings. The Department's cited decision was distinguished as being on different facts and not addressing the specific issue of denial through section 143(1)(a)(v) adjustment. The miscellaneous application was dismissed. Case-Laws Income Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313422