In the result appeal of the revenue No
Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad
80H to 80RRB (not being section 80P). iv)Amount claimed as a deduction by non-corporate assessee u/s 10AA. If the assessee is an individual, AOP, BOI etc and the adjusted total income is Rs. 20 lakhs or less then the provision of AMT are not applicable. If the adjusted total income of Individual, AOP1 BO!) etc. exceeds