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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Deduction under 80IB - claim in the Revised return invalid - ...


Section 80IB Deduction: Claim Allowed in Revised Return Only if Original Filed On Time.

December 12, 2011

Case Laws     Income Tax     AT

Deduction under 80IB - claim in the Revised return invalid - original return should be filed in time, but the claim need not necessarily be made in the original return, it can be made subsequent thereto.... - AT

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