https://www.taxtmi.com/caselaws?id=463949 A deduction under section 80P could not be disallowed as a prima facie adjustment in processing under section 143(1)(a) because the proposed disallowance fell outside the permissible scope of that provision for the relevant period, and the later amendment under section 143(1)(a)(v) was not applicable before 01.04.2021. The same disallowance also could not be sustained in rectification under section 154, since rectification cannot expand the scope of the original processing. The tax demand based on the impugned adjustment was therefore not upheld, and the matter was decided in favour of the assessee. 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=463949 A deduction under section 80P could not be disallowed as a prima facie adjustment in processing under section 143(1)(a) because the proposed disallowance fell outside the permissible scope of that provision for the relevant period, and the later amendment under section 143(1)(a)(v) was not applicable before 01.04.2021. The same disallowance also could not be sustained in rectification under section 154, since rectification cannot expand the scope of the original processing. The tax demand based on the impugned adjustment was therefore not upheld, and the matter was decided in favour of the assessee. Case-Laws Income Tax Fri, 29 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463949