Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
7 Hinganghat Nagri Sahakari Pat Sanstha ITA no.569/Nag./2024 assessment proceeding only. Thereby the disallowance under Section 80P on these Ground is Untenable and aginst the principals of law. The Learned Assessing Officer has disallowed the claim u/s 80P under the light of Sec 80AC(ii) which States as follows, "For section 80AC (ii) of the Income