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2023 (2) TMI 917 - AT - Income TaxRevision u/s 263 - As per CIT AO's allowance of deduction u/s 80P was incorrect - HELD THAT:- As decided in own case [2022 (12) TMI 355 - ITAT PUNE] we find that the issue which is subject matter of revision is covered in favour of the assessee by judicial precedents. Therefore, we are of the considered opinion that the order of revision passed by the ld. PCIT u/s 263 of the Act cannot be sustained in the eyes of law. Hence, the grounds of appeal raised by the assessee stand allowed.
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