No sec. 263 revision to disallow certain exp. if assessee's entire income was eligible for sec. 80P deduction

IT: Where Commissioner passed a revisional order on ground that assessee had debited certain amount towards provisions for gratuity and provision for bad and doubtful advances which was required to be disallowed, in view of fact that assessee's income was eligible for deduction under sec. 80P and, thus, aforesaid disallowance would only lead to enhanced deduction under section 80P, impugned revisional order not being prejudicial to interest of revenue, was to be set aside

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