Disallowance of deduction u/s. 80P by CPC is beyond the scope of adjustment u/s. 143(1): ITAT Mumbai
Case Law Details
Case Name : Vishva Villa Co-op Housing Society Ltd Vs ITO (ITAT Mumbai)
Appeal Number : ITA No. 682/MUM/2024
Date of Judgement/Order : 27/06/2024
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Mumbai
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Vishva Villa Co-op Housing Society Ltd Vs ITO (ITAT Mumbai)
ITAT Mumbai held that disallowance made by the CPC u/s. 143(1)(a) of the Income Tax Act on the claim of deduction u/s. 80P of the Income Tax Act is beyond the scope of adjustment u/s. 143(1) accordingly the adjustment is deleted.
Facts- The present appea
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