TMI BlogDeduction u/s 80P - there was a few-month delay in filing the ITR by the assessee and ITR was filed...Deduction u/s 80P - there was a few-month delay in filing the ITR by the assessee and ITR was filed within due date permissible u/s 139(4) of the Act, in which the claim for deduction u/s 80P was made. - Claim of deduction u/s 80P of the Act cannot be denied to the assessee only on the basis that the assessee did not file return of income its return of income within due date u/s 139(1) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|