TMI BlogSince the return of income was filed beyond the period stipulated under section 139(1) of the Act in...Since the return of income was filed beyond the period stipulated under section 139(1) of the Act in view of the provisions of section 80AC, is beyond the scope of section 143(1) since there is neither an arithmetical error nor an incorrect claim apparent from the record - AO was not justified in disallowing the assessee’s claim for deduction u/s 80IB(10) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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