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2023 (11) TMI 1248 - ITAT RAJKOTRectification u/s 254 - Denial of claim of deduction u/s. 80P by way of prima facie adjustment u/s. 143(1)(a)(v) - ITAT allowed deduction - HELD THAT:- ITAT has given a detailed legal as well as factual finding has to why the denial of claim of deduction u/s. 80P cannot be made by way of prima facie adjustment u/s.143(1)(a)(v) of the Act for the impugned assessment order i.e. A.Y. 2019-20 [2022 (10) TMI 1236 - ITAT RAJKOT]. We observe that ITAT has given a detailed factual and legal finding/discussion while deciding this issue. Further, the decision cited by Department is not on the issue of denial of claim by way of adjustment made u/s. 143(1)(a)(v) of the Act and has been rendered on its own set of facts while the assessee’s facts are on a different footing. Accordingly, on going through the order passed by the ITAT, we find no apparent mistake in the order passed by the ITAT so as to call for any interference. Miscellaneous Application filed by the Department is dismissed.
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