https://www.taxtmi.com/caselaws?id=470927 Deduction under section 80P could not be disallowed through an adjustment under section 143(1)(a) where processing occurred before 1 April 2021. The power under section 143(1)(a)(v) to disallow Chapter VI-A deductions became effective only from that date; consequently, the Centralized Processing Centre lacked authority to make the adjustment during processing in 2019. The section 80P disallowance was therefore invalid, and the claimed deduction was required to be allowed. en-us Thu, 27 Mar 2025 00:00:00 +0530 Fri, 14 Aug 2026 07:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470927 Deduction under section 80P could not be disallowed through an adjustment under section 143(1)(a) where processing occurred before 1 April 2021. The power under section 143(1)(a)(v) to disallow Chapter VI-A deductions became effective only from that date; consequently, the Centralized Processing Centre lacked authority to make the adjustment during processing in 2019. The section 80P disallowance was therefore invalid, and the claimed deduction was required to be allowed. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470927