Deduction u/s 80IC - denial u/s 80AC on ground of delay in ...

Income Tax

June 3, 2012

Deduction u/s 80IC - denial u/s 80AC on ground of delay in filing return - When the substantial question of justice involved technicalities should be ignored. Claim of the assessee cannot be denied on technicalities when the assessee is legally otherwise entitled for deduction - AT

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Deduction u/s 80IC - denial u/s 80AC on ground of delay in ...

Income Tax

June 3, 2012

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

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