Income Tax Deduction Upheld: AO's Decision on Section 80P(2)(d) Supported by High Court, No Revision Needed u/s 263.

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....Revision u/s 263 - Deduction u/s 80P(2)(d) - Where the AO has allowed the claim of the assessee under section 80P(2)(d) of the Act after due examination of the facts of the case, he has rightly followed the dicta laid down by the Hon’ble Jurisdictional High Court and therefore, the order so passed by the AO cannot be held as erroneous in so far as prejudicial to the interest of Revenue. - AT....