https://www.taxtmi.com/caselaws?id=792553 Where an assessee did not file a return under section 139 or comply with notice under section 142(1), the assessment was completed under section 144 on the basis of the books of account and audit material. On that footing, the claim for deduction under section 80P(2)(a)(i) was not accepted, and the income reflected in the records was brought to tax. The appellate authority found no infirmity in this approach and sustained the disallowance of section 80P deduction. en-us Fri, 24 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792553 Where an assessee did not file a return under section 139 or comply with notice under section 142(1), the assessment was completed under section 144 on the basis of the books of account and audit material. On that footing, the claim for deduction under section 80P(2)(a)(i) was not accepted, and the income reflected in the records was brought to tax. The appellate authority found no infirmity in this approach and sustained the disallowance of section 80P deduction. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792553