Revision u/s 263 - issue of applicability of claim of deduction...
Late Income Tax Return Leads to Section 263 Revision: Deduction Claim u/s 80IC Not Examined by AO.
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Income TaxAugust 19, 2015Case LawsAT
Revision u/s 263 - issue of applicability of claim of deduction under section 80IC not examined by AO - It is admitted fact that return of income filed by assessee was late - revision u/s 263 sustained - AT