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Income Tax - Highlights / Catch Notes

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Deduction u/s 80IB - Delayed filing of return u/s 139(4) - Power ...


Court Reviews Deduction Eligibility u/s 80IB Despite Late Filing; Assessee to Apply for Delay Condonation.

October 1, 2013

Case Laws     Income Tax     HC

Deduction u/s 80IB - Delayed filing of return u/s 139(4) - Power to condone the delay in filing return - vires of Section 80-AC - Assessee directed to make application before CBDT - HC

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