https://www.taxtmi.com/caselaws?id=463950 Denial of deduction under section 80P for a return filed after the section 139(1) deadline could not be made through return processing under section 143(1)(a) by invoking section 80AC. The adjustment fell outside section 143(1)(a)(ii), and the adjustment mechanism under section 143(1)(a)(v) relating to section 80AC applied only from 1 April 2021. Consequently, the processing-stage disallowance was unsustainable for the relevant period, and the section 80P deduction could not be denied on that basis. 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 Denial of deduction under section 80P for a return filed after the section 139(1) deadline could not be made through return processing under section 143(1)(a) by invoking section 80AC. The adjustment fell outside section 143(1)(a)(ii), and the adjustment mechanism under section 143(1)(a)(v) relating to section 80AC applied only from 1 April 2021. Consequently, the processing-stage disallowance was unsustainable for the relevant period, and the section 80P deduction could not be denied on that basis. Case-Laws Income Tax Fri, 29 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463950