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2017 (5) TMI 1473

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..... e Act when the filing of return was admittedly delayed and was against the clear provision of section 80 AC of the Act which stipulates that any deduction u/s 80IC of the Act shall not be allowed if the return of income is filed after the due date as specified u/s 139 (1) and in the case of the assessee the return was filed u/s 139 (4) of the Act which is attracted in case of delayed filing of ret .....

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..... ction 80 AC of the Act which stipulates that any deduction u/s 80IC of the Act shall not be allowed if the return of income is filed after the due date as specified u/s 139 (1) and in the case of the assessee the return was filed u/s 139 (4) of the Act which is attracted in case of delayed filing of return? B. Whether the time-limit prescribed under Section 80AC for claiming any deduction under .....

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