Claim of deduction u/s 80IC - claim of deduction u/s 80IC to the ...

Income Tax

December 18, 2018

Claim of deduction u/s 80IC - claim of deduction u/s 80IC to the assessee cannot be denied simply because such a claim was not made in the return field u/s 139 (1) albeit was made in the revised return u/s 139(5) filed within the stipulated time provided in the said section

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Claim of deduction u/s 80IC - claim of deduction u/s 80IC to the ...

Income Tax

December 18, 2018

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Deduction u/s 80IC cannot be denied invoking the provisions of section 80AC where the return has been filed belatedly but within permissible time u/s 139(4) - AT

Eligibility to claim deduction u/s 80IB - Return not filed within time limit u/s 139(1) - ub-section (1) and (4) of section 139 have to be read together - AT

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...

Claim deduction u/s.80IA - the provisions under section 80AC requiring the assessee to furnish the return of income before due date specified under section 139(1) is...

Claim of deduction u/s 80IC - Where, on the filing of the revised return the error was corrected, the assessee cannot be said to have not fulfilled the provisions of...

Deduction u/s 80P - return of income was not filed within the due date prescribed u/s 139(1) - looking into the totality of facts, we are of the view that claim of...

Deduction u/s 54F and 54B - investments were been made after the due date for filing of return of income u/s 139(1) but before the filing of return u/s 139(4) - when the...

Exemption u/s. 54B - LTCG from sale of agricultural land - One of the conditions for claiming deduction u/s. 54F is that claim should have been made in the return of...

Deduction u/s 54(2) – The date of filing the return u/s.139 of the Act has wide scope - The return can be filed u/s.139(1) or u/s.139(4) of the Act - Both the returns...

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...

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