Claim of deduction u/s 80IC - Where, on the filing of the ...

Case Laws Income Tax

December 3, 2011

Claim of deduction u/s 80IC - Where, on the filing of the revised return the error was corrected, the assessee cannot be said to have not fulfilled the provisions of section 80IC of the Act in furnishing the return of income prescribed u/s 139(1) of the Act, keeping in mind that this was first year of e-filing of return of income by the assessee.... - AT

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Claim of deduction u/s 80IC - Where, on the filing of the ...

Case Laws Income Tax

December 3, 2011

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Assessee has withdrawn its claim of deduction under Section 80IB, which was accompanied by revised return – assessee again claimed deduction - deduction allowed - AT

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