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Income Tax - Highlights / Catch Notes

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Deduction u/s 80-IB - failure to file return u/s 139(1) within ...


High Court Denies Tax Deduction for Late Filing u/s 80-IB; Timely Returns Crucial for Benefits.

May 9, 2018

Case Laws     Income Tax     HC

Deduction u/s 80-IB - failure to file return u/s 139(1) within stipulated time - Benefit of deduction cannot be allowed based on the basis of belated return filed u/s 139(4) - HC

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