2019 (1) TMI 741

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....ivastava, Sr.DR ORDER PER RAJPAL YADAV, JUDICIAL MEMBER: Assessee is in appeal before the Tribunal against order of ld.CIT(A)-5, Ahmedabad dated 30.5.2017 passed for the Asstt.Year 2013-14. 2. Grounds of appeal taken by the assessee are not in consonance with Rule 8 of the Income Tax (Appellate Tribunal) Rules, 1963. They are descriptive and argumentative in nature. In brief, grievance....

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....doesn't qualify for grant of deduction under section 80P(2)(d) of the Act. Accordingly he disallowed this deduction and made addition. Appeal to the ld.CIT(A) did not bring any relief to the assessee. 4. Before us, the ld.counsel for the assessee at the very outset submitted that the assessee has not claimed any deduction in the computation of income. Hence, there could not be any disallowance ....