TMI Blog2015 (6) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the benefit of section 80P (2) and the deduction is not dependent on the quantification of claim made by the assessee and therefore if there is any addition made in the income, the deduction allowable u/s 80P (3) also increases by the same amount and as a consequence, the addition becomes tax neutral. Appeal of the assessee is allowed. - ITA No. 883/LKW/2014 - - - Dated:- 5-6-2015 - Sunil K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Income Tax Appeal No. 21 of 2013 dated 05.12.2013. He submitted a copy of this judgment. Learned DR of the revenue supported the assessment order. 4. We have considered the rival submissions. We find that it is held by Hon ble Allahabad High Court force in assessee s own case for A. Y. 2009-10 that it is an undisputed fact that the assessee s enjoying the benefit of section 80P (2) and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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