2024 (5) TMI 234

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lowed deductions u/s 80-IA (4) as the returns were filed after the period prescribed by law - As decided by HC [ 2019 (7) TMI 2019 - MADHYA PRADESH HIGH COURT] contention of petitioner that the Settlement Commission has wrongly allowed deductions under Section 80- IA (4) of the Act, without taking into consideration the aspect of delay, has no merit and does not survive for either being raised or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X