https://www.taxtmi.com/caselaws?id=793752 ITAT Nagpur held that a deduction under section 80P(2)(a)(i) could not be denied merely because the assessee mentioned the wrong clause in the return of income. The substantive claim was supported by the audit report, and the record showed no failure to satisfy the statutory conditions for the deduction. Consistent treatment in earlier and later assessment years on identical facts also supported the claim. A technical error in the return did not override an otherwise allowable deduction, and the disallowance was unsustainable. en-us Fri, 19 Jun 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793752 ITAT Nagpur held that a deduction under section 80P(2)(a)(i) could not be denied merely because the assessee mentioned the wrong clause in the return of income. The substantive claim was supported by the audit report, and the record showed no failure to satisfy the statutory conditions for the deduction. Consistent treatment in earlier and later assessment years on identical facts also supported the claim. A technical error in the return did not override an otherwise allowable deduction, and the disallowance was unsustainable. Case-Laws Income Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793752