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2022 (1) TMI 985 - ITAT RAJKOTDeduction u/s 80P - Income from Commission,Miscellaneous Income and Net Income from public Distribution Scheme did not qualify for deduction under any of the provisions of section 80P(2)(a)/(b)/(d)/(e)/(f) - HELD THAT:- After perusal of the material on record it is noticed that AO has specifically asked the assessee to submit the supporting detail pertaining to such income to justify the claim of deduction u/s. 80P, however, the assessee has not made any compliance even before the CIT(A) the assessee has not submitted any detail. During the course of appellate proceedings before us the assessee has simply stated that lower authorities has not allowed deduction u/s. 80P which was allowable on the aforesaid income. Evening during the course of appellate proceedings before us, the assessee has not filed any supporting relevant material to demonstrate that how the assessee is entitled for deduction u/s. 80P on the aforesaid specific nature of income. Therefore, we do not find any infirmity in the decision of ld. CIT(A) and this ground of appeal of the assessee stands dismissed.
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