Deduction u/s 80IA - Belated filing of ITR - the ld.CIT(A) has ...

Case Laws Income Tax

March 6, 2023

Deduction u/s 80IA - Belated filing of ITR - the ld.CIT(A) has recorded a categorical finding that the assessee was prevented by sufficient cause in filing the return within the prescribed time limit perhaps due to weak responsive Departmental website. - the assessee is very well entitled to claim deduction u/s 80IA(4) of the Act. - AT

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Deduction u/s 80IA - Belated filing of ITR - the ld.CIT(A) has ...

Case Laws Income Tax

March 6, 2023

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