Denial of deduction u/s 80P by invoking section 80A(5) – the ...

Taxpayer Denied 80P Deduction Due to Late Filing; Return Not Valid u/ss 139, 142, 148.

November 27, 2014

Case Laws Income Tax AT

Denial of deduction u/s 80P by invoking section 80A(5) – the belated return filed beyond the time limit provided u/s 139(1) or 139(4) or time specified in notice u/s 142(1) or 148 of the Act cannot be considered as return of income for deduction u/s 80P of the Act. - AT

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Denial of deduction u/s 80P by invoking section 80A(5) – the ...

Taxpayer Denied 80P Deduction Due to Late Filing; Return Not Valid u/ss 139, 142, 148.

November 27, 2014

Case Laws Income Tax AT

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