https://www.taxtmi.com/caselaws?id=464235 ITAT CHANDIGARH - AT allowed the assessee's appeal and set aside the disallowance of deduction under section 80P, noting the amendment in section 80AC by the Finance Act, 2018. The tribunal followed earlier, similar ITAT decisions that addressed the same issue and concluded in favor of the assessee, finding the submissions persuasive and permitting the claimed deduction. en-us Thu, 15 Dec 2022 00:00:00 +0530 Fri, 10 Oct 2025 18:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464235 ITAT CHANDIGARH - AT allowed the assessee's appeal and set aside the disallowance of deduction under section 80P, noting the amendment in section 80AC by the Finance Act, 2018. The tribunal followed earlier, similar ITAT decisions that addressed the same issue and concluded in favor of the assessee, finding the submissions persuasive and permitting the claimed deduction. Case-Laws Income Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464235