The appeal is dismissed in terms of the signed reportable
D G M E N T A.K. SIKRI, J. Leave granted. 2) The appellant herein, after losing in all the fora below, has knocked the doors of this Court by means of the present appeal seeking the benefit of Section 80P of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). The Assessing Officer held that deduction