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Income Tax | Section 263 Revision Invalid Where AO Allowed Section 80P Deduction After Inquiry: ITAT Rajkot

17 Oct 2026 · 21h agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Rajkot quashes Section 263 revision, holding that AO's examined and legally sustainable Section 80P(2)(d) deduction cannot be revised. The post Section 263 Revision Invalid Where AO Allowed Section 80P Deduction After Inquiry: ITAT Rajkot appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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