https://www.taxtmi.com/caselaws?id=471626 Section 80P deduction cannot be disallowed solely through a computation sheet where the assessment order, on the same limited-scrutiny issue, expressly records that no addition was made. Although a computation sheet forms part of the integrated assessment process and may determine tax payable, it must be read consistently with the assessment order. Where the order gives no reasons or discussion for rejecting the only Chapter VI-A deduction claimed, a contrary computation-sheet disallowance lacks a discernible basis. The disallowance and consequential demand are therefore unsustainable, and the order sustaining them is set aside. en-us Wed, 19 Nov 2025 00:00:00 +0530 Thu, 10 Sep 2026 20:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471626 Section 80P deduction cannot be disallowed solely through a computation sheet where the assessment order, on the same limited-scrutiny issue, expressly records that no addition was made. Although a computation sheet forms part of the integrated assessment process and may determine tax payable, it must be read consistently with the assessment order. Where the order gives no reasons or discussion for rejecting the only Chapter VI-A deduction claimed, a contrary computation-sheet disallowance lacks a discernible basis. The disallowance and consequential demand are therefore unsustainable, and the order sustaining them is set aside. Case-Laws Income Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471626