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Income Tax - Highlights / Catch Notes

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Deduction u/s. 80P(2)(a)(i) - Since the return of income has ...

Income Tax

August 25, 2022

Deduction u/s. 80P(2)(a)(i) - Since the return of income has been filed after completion of the assessment, the return should have been held as invalid and hence the claim made by the assessee for deduction u/s. 80P(2)(a)(i) cannot be held as an admissible deduction under the Act. - AT

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