Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 408 - AT - Income TaxDeduction u/s 80P(2)(a)(i) - HELD THAT:- The entitlement of the assessee for claim of deduction u/s 80P(2)(a)(i) remains the same as were there before the Tribunal in the aforesaid case of the assessee for A.Y. 2010-11 [2015 (4) TMI 1055 - ITAT MUMBAI] therefore, finding no reason much the less any justification for taking a different view we respectfully follow the same. Accordingly, we herein finding no infirmity in the view taken by the CIT(A) uphold his order. The Grounds of appeal Nos. (i) and (ii) are dismissed.
|