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Showing contexts for: manual ITR filed in Aravali Buildhomes Llp,Jaipur vs Ao Cpc, Jaipur on 4 June, 2025Matching Fragments
In the other case the assessee filed the Manual ITR. The third case law is of the other deduction u/s. 80P not 80IBA and under the law the condition is Aravali Buildhome LLP prescribed for claiming deduction u/s. 80IBA of the Act. Based on those arguments ld. DR supported the order of lower authority.
9. We have heard the rival contentions and perused the material placed on record. Vide ground no. 2 the assessee challenges the finding of ld.