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Income Tax - Highlights / Catch Notes

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Deduction u/s 80P - return of income was not filed within the ...

Income Tax

February 25, 2023

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 80P of the Act cannot be denied to the assessee only on the basis that the assessee did not file return of income its return of income within due date u/s 139(1) - AT

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