TMI BlogDeduction u/s 10AA - Disallowance for the reason that the assessee had filed return of income belatedly...Deduction u/s 10AA - Disallowance for the reason that the assessee had filed return of income belatedly and not within the time limit prescribed u/s 139(1) - When the Legislature has omitted such a restriction in section 10AA in its wisdom, it is not for the A.O. nor the CIT(A) to prescribe such a conditionality and impose it on an assessee. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
