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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Grant of deduction u/s 80P(2)(d) - if such deduction is not ...


Section 80P(2)(d) Deduction Cannot Be Disallowed If Not Claimed in Assessee's Income Computation.

January 16, 2019

Case Laws     Income Tax     AT

Grant of deduction u/s 80P(2)(d) - if such deduction is not claimed in computation of income, then no disallowance be made to the total income of the assessee.

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