Tax Deduction Claim Valid in Revised Return Filed on Time u/s 80IC and 139(5) of Income Tax Act.

Claim of deduction u/s 80IC - claim of deduction u/s 80IC to the assessee cannot be denied simply because such a claim was not made in the return field u/s 139 (1) albeit was made in the revised return u/s 139(5) filed within the stipulated time provided in the said section .....

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