Deduction u/s 80P(2) against enhanced income due to disallowance ...
Case Laws Income Tax
July 21, 2020
Deduction u/s 80P(2) against enhanced income due to disallowance of capital expenditure - since such disallowances were in course of assessee’s regular business activities, they will only enhance the business profit of the assessee. - Deduction allowed.
View Source