Bench: Shri Kul Bharat & Shri Manish Borad
68,222/- u/s 80P(2)(a)(vi) of the Income Tax Act, 1961 (hereinafter called as ‘the Act’). The A.O. on scrutiny, disallowed the claim of deduction u/s 80P(2)(a)(vi) of the Act. Aggrieved against this, the assessee appeared before the Ld. CIT(A), who after considering the submissions of the assessee confirmed the order