Deduction u/s 80IA - claim not made in the return of income - ...

Appellate Authorities Grant Section 80IA Deduction Despite Initial Omission, Citing Bona Fide Mistake and Available Records.

July 10, 2019

Case Laws Income Tax HC

Deduction u/s 80IA - claim not made in the return of income - records clearly show that all the details were available with the AO and no fresh details were required to be filed or taken into consideration - the appellate authorities can allow additional grounds to be canvassed, if it is found to be bonafide and the omission to seek for such relief was a bonafide omission - deduction allowed

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Deduction u/s 80IA - claim not made in the return of income - ...

Appellate Authorities Grant Section 80IA Deduction Despite Initial Omission, Citing Bona Fide Mistake and Available Records.

July 10, 2019

Case Laws Income Tax HC

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