https://www.taxtmi.com/caselaws?id=219178 The Tribunal upheld the order of the CIT(A), determining that the proviso to Section 10A(1A) of the Income Tax Act is mandatory. Consequently, the failure to file the return within the specified due date under Section 139(1) led to the denial of the deduction under Section 10A. The appeal by the assessee was dismissed, favoring the revenue, with no further issues involved, and the case was not remanded to the Division Bench. en-us Fri, 30 Nov 2012 00:00:00 +0530 Tue, 20 Sep 2016 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219178 The Tribunal upheld the order of the CIT(A), determining that the proviso to Section 10A(1A) of the Income Tax Act is mandatory. Consequently, the failure to file the return within the specified due date under Section 139(1) led to the denial of the deduction under Section 10A. The appeal by the assessee was dismissed, favoring the revenue, with no further issues involved, and the case was not remanded to the Division Bench. Case-Laws Income Tax Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219178