In the result, ground no.3 raised by the assessee is allowed
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.672/Srt/2023 Assessment Year: (2017-18) (Hybrid Hearing) The Amroli Vibhag Vividh Vs. The Dcit, Karyakari Sahkari M. Ltd., Circle – 2(3), Utran Amroli, Taluka Choryasi, Surat Surat – 394105. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat3043M (Appellant) (Respondent) Appellant By Shri Mehul K. Patel, Ar Shri Vinod Kumar, Sr. Dr Respondent By 18/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023
c)(i) totaling to Rs.22,35,169/-, the appellant has claimed deduction to the extent of gross total income of Rs.20,61,093/-. 5. The appellant craves liberty to add, any ground of appeal.” 3. Now, we shall take all these grounds one by one. 4. Ground No.1 raised by the assessee, relates to disallowance of deduction under section 80P