Benefit of deduction u/s 80IAB - Belated filing of returns - By permitting the Assessing Officer to...

Benefit of deduction u/s 80IAB - Belated filing of returns - By permitting the Assessing Officer to scrutinize the Income Tax Return filed belatedly by the petition, the 2nd respondent is not really asking the Assessing Officer to straight away allow the benefit of deduction under 80IAB of the Act. .....

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