https://www.taxtmi.com/caselaws?id=463926 A deduction under section 80P could not be disallowed while processing a return under section 143(1)(a) where the return was filed belatedly, because the adjustment did not fall within section 143(1)(a)(ii). The Tribunal further noted that section 143(1)(a)(v) could not be invoked for this purpose before 01.04.2021, when the amendment connecting section 80AC to that clause took effect. The processing adjustment was therefore not sustainable, and the deduction claim could not be denied at the return-processing stage. en-us Thu, 18 Jan 2024 00:00:00 +0530 Mon, 22 Sep 2025 10:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463926 A deduction under section 80P could not be disallowed while processing a return under section 143(1)(a) where the return was filed belatedly, because the adjustment did not fall within section 143(1)(a)(ii). The Tribunal further noted that section 143(1)(a)(v) could not be invoked for this purpose before 01.04.2021, when the amendment connecting section 80AC to that clause took effect. The processing adjustment was therefore not sustainable, and the deduction claim could not be denied at the return-processing stage. Case-Laws Income Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463926