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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Claim of deduction u/s 80IC - claim of deduction u/s 80IC to the ...


Tax Deduction Claim Valid in Revised Return Filed on Time u/s 80IC and 139(5) of Income Tax Act.

December 18, 2018

Case Laws     Income Tax     AT

Claim of deduction u/s 80IC - claim of deduction u/s 80IC to the assessee cannot be denied simply because such a claim was not made in the return field u/s 139 (1) albeit was made in the revised return u/s 139(5) filed within the stipulated time provided in the said section

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