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Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Since manual return of income was furnished well before the due ...


Manual Income Return Filed Timely; Section 80-IC Deduction Upheld Despite Late Electronic Submission.

August 23, 2014

Case Laws     Income Tax     AT

Since manual return of income was furnished well before the due date, the assessee has complied with the substantive provisions of the Act - deduction u/s.80-IC cannot be denied for the reason that return of income in ‘e-mode’ is not filed in time - AT

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