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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

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


Taxpayer Loses Section 80P Deduction for Missing Return Deadlines; Section 80A(5) Enforced for Non-Compliance.

November 28, 2014

Case Laws     Income Tax     AT

Denial of deduction u/s 80P by invoking section 80A(5) – if the return was not filed either u/s 139(1) or 139(4) or in pursuance of notice issued u/s 142(1) or u/s 148, the taxpayer is not entitled for any deduction u/s 80P - AT

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