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

Case Laws Income Tax

July 10, 2019

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 - ...

Case Laws Income Tax

July 10, 2019

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