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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

The belated filing of return of income by the assessee does not ...

Income Tax

January 7, 2017

The belated filing of return of income by the assessee does not disentitle it from the benefit of deduction u/s 80P(2) of the Act. - AT

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  1. Denial of exemption under section 80P on the mere ground of belated filing of return by the assessee concerned not justified - HC

  2. Entitled to the benefit of deduction u/s 80P - belated filing of return of income - It is not justified in denying the benefit of exemption u/s 80P of the Act on the...

  3. Deduction u/s 80P(2)(a) - return of income filed belatedly u/s 139(4) - The assessee has claimed deduction U/s 80P(2)(a)(i) on profits earned during the year and filed...

  4. Deduction u/s 80P - there was a few-month delay in filing the ITR by the assessee and ITR was filed within due date permissible u/s 139(4) of the Act, in which the claim...

  5. Deduction u/s. 80(P)(2)(a)(i) - Due date for filing the return of income u/s 139(1) - The assessee cannot be denied deduction under Section 80P(2)(a)(i) of the Act if...

  6. Filing of belated return in response to notice us/ 153C - the information contained in such belated return can also be considered for completing the assessment - AT

  7. Deduction u/s 80P (2)(d) - whether provision of section 14A are applicable to the deductions u/s 80P(2)(d) - Held yes - HC

  8. Deduction u/s. 80P(2)(a)(i) - Since the return of income has been filed after completion of the assessment, the return should have been held as invalid and hence the...

  9. Denial of deduction u/s 80P by invoking section 80A(5) – the belated return filed beyond the time limit provided u/s 139(1) or 139(4) or time specified in notice u/s...

  10. Deduction u/s 80P(2)(a)(i) - The Tribunal rejected the Revenue's argument regarding the timing of the return filing, emphasizing that the amended provision did not apply...

 

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