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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Return filing prerequisite for tax deductions: timely filed return required to claim specified deductions under the deductions chapter.</h1> A statutory prerequisite conditions entitlement to enumerated tax deductions on timely filing: deductions under the specified deduction Chapter or listed provisions are not allowable for the relevant assessment year unless the assessee furnishes a return of income on or before the due date specified under section 139.

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