https://www.taxtmi.com/caselaws?id=457187 The Tribunal ruled in favor of the assessee, condoning the delay in filing appeals for the assessment years 2012-13 and 2014-15. It held that the disallowance of deduction under section 80P(2)(d) by CPC under section 143(1)(a) was beyond the permissible scope of adjustment. Consequently, the appeals were allowed, while the appeal for 2013-14 was dismissed as withdrawn. en-us Thu, 27 Jun 2024 00:00:00 +0530 Wed, 11 Sep 2024 09:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457187 The Tribunal ruled in favor of the assessee, condoning the delay in filing appeals for the assessment years 2012-13 and 2014-15. It held that the disallowance of deduction under section 80P(2)(d) by CPC under section 143(1)(a) was beyond the permissible scope of adjustment. Consequently, the appeals were allowed, while the appeal for 2013-14 was dismissed as withdrawn. Case-Laws Income Tax Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457187