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
View Source