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2021 (10) TMI 409 - AT - Income TaxDeduction u/s 80P(2)(a)(i) - HELD THAT:- CBDT vide its Circular No. 37/2016, dated 02.11.2016, we have no hesitation in observing that as the disallowance of the provision for expenses and the assessee's claim for donation had enhanced the resultant business income of the assessee, therefore, the consequential claim for deduction u/s 80P(2)(a)(i) would also have to be worked out on such enhanced income. We, thus, in terms of our aforesaid observations allow the aforesaid claim of the assessee and direct the A.O to recompute the assessee's claim for deduction u/s 80P(2)(a)(i) on the enhanced income.
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