https://www.taxtmi.com/caselaws?id=461370 The return was filed within the extended due date applicable to the assessee, and the deduction claimed under section 80P(2)(d) could not be disallowed through an intimation under section 143(1). The adjustment mechanism under section 143(1)(a), as applicable for the relevant year, allowed only specified prima facie adjustments and did not extend to this disallowance. As the claim fell outside the permissible scope of adjustment and the return was timely, the disallowance in the intimation was unsustainable. en-us Fri, 28 Jun 2024 00:00:00 +0530 Tue, 01 Apr 2025 19:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461370 The return was filed within the extended due date applicable to the assessee, and the deduction claimed under section 80P(2)(d) could not be disallowed through an intimation under section 143(1). The adjustment mechanism under section 143(1)(a), as applicable for the relevant year, allowed only specified prima facie adjustments and did not extend to this disallowance. As the claim fell outside the permissible scope of adjustment and the return was timely, the disallowance in the intimation was unsustainable. Case-Laws Income Tax Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461370