Deduction u/s. 80(P)(2)(a)(i) - Due date for filing the return ...

Assessee eligible for Section 80P(2)(a)(i) deduction if income return filed by 31.10.2018 with complete ITR-5 info.

January 23, 2023

Case Laws Income Tax AT

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 the assessee filed the return of income on or before 31.10.2018 and the same has been disclosed in the return of income as required in ITR-5 stating that assessee is liable to audit under Cooperative Society Act and mentioned the date of audit in the return of income filed by the assessee. - AT

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Deduction u/s. 80(P)(2)(a)(i) - Due date for filing the return ...

Assessee eligible for Section 80P(2)(a)(i) deduction if income return filed by 31.10.2018 with complete ITR-5 info.

January 23, 2023

Case Laws Income Tax AT

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