Fresh adjudication needed as claim of deduction u/s 80P dismissed without considering merits of case
Case Law Details
Case Name : Kolhapur Udyam Co-op. Society Ltd. Vs ACIT (ITAT Pune)
Appeal Number : ITA No. 829/PUN/2022
Date of Judgement/Order : 14/02/2023
Related Assessment Year : 2018-2019
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Kolhapur Udyam Co-op. Society Ltd. Vs ACIT (ITAT Pune)
ITAT Pune held that as NFAC dismissed the claim of deduction u/s 80P on legal issue without considering the case on merits, matter remanded back for fresh adjudication.
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