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2012 (12) TMI 193 - AT - Income Tax
Deduction u/s 10A - Condonation of Delay in filing Return u/s 139(1) - held that:- Provisions of the proviso to Section 10A(1A) is mandatory and not merely directory - no deduction u/s 10A shall be allowed to an assessee who does not furnish a return of his income on or before the due date specified u/s139(1) - Order of CIT(A) is just and in accordance with law and the ground raised by the assessee is liable to be dismissed.