Section 80P Deduction Denied Due to Unverifiable "Other Income" from NPAs; Addition Confirmed.

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....Deduction under Sec. 80P - Claim of NPA - Recovery from accounts classified as “Non-Performing Assets” (NPA) - claim of deduction was declined by them for the reason that as the assessee had failed to give specific details as regards the income classified as “other income”, therefore, the same was not open for verification - Addition confirmed - AT....