https://www.taxtmi.com/caselaws?id=463950 An adjustment denying deduction under section 80P at the return-processing stage under section 143(1)(a) was described as beyond the scope of clause (ii) where the issue depended on section 80AC and late filing under section 139(1). The note also states that the corresponding adjustment under section 143(1)(a)(v), insofar as it was linked to section 80AC, could not be applied for a period before 01.04.2021, when the amendment came into force. On that basis, the disallowance made while processing the return was treated as unsustainable and the assessee's claim succeeded. en-us Fri, 29 Sep 2023 00:00:00 +0530 Wed, 24 Sep 2025 08:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463950 An adjustment denying deduction under section 80P at the return-processing stage under section 143(1)(a) was described as beyond the scope of clause (ii) where the issue depended on section 80AC and late filing under section 139(1). The note also states that the corresponding adjustment under section 143(1)(a)(v), insofar as it was linked to section 80AC, could not be applied for a period before 01.04.2021, when the amendment came into force. On that basis, the disallowance made while processing the return was treated as unsustainable and the assessee's claim succeeded. Case-Laws Income Tax Fri, 29 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463950