Condonation of delay for ITRs claiming deduction u/s 80P from AY 2018-19 to AY 2022-23 Circular No. 13/2023 F. No.173/21/2023-ITA-IGovernment…
Deduction u/s 80P(2)(a)(i) allowable despite loans by co-operative societies to members not related to agriculture. ABCAUS Case Law CitationABCAUS 3440…
Deduction u/s 80P(2) not allowed for unexplained income assessed u/s 68 of the Act. The addition u/s 68 did not…