Deduction u/s. 80IC - belated return filled - if deemed fit, the ...

Case Laws Income Tax

November 19, 2022

Deduction u/s. 80IC - belated return filled - if deemed fit, the assessee can still approach the Board for consideration of its case and if the Board finds merit in the reason for genuine hardship of the assessee for filing the return belatedly the case of the assessee may be considered sympathetically. If such permission is granted by the Board, then the AO can allow claim of deduction of the assessee u/s.80IC of the Act in accordance with law - AT

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Deduction u/s. 80IC - belated return filled - if deemed fit, the ...

Case Laws Income Tax

November 19, 2022

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