https://www.taxtmi.com/caselaws?id=220915 The court upheld the decisions of the Appellate Authority and the Tribunal, ruling that the appellant was not entitled to deductions under Section 80IB and 80IC due to the late filing of the return. The court emphasized that the due date specified under Section 139(1) of the Indian Income Tax Act was not extended by Section 139(4), highlighting the importance of adhering to statutory provisions and denying the appellant's claim for deductions. en-us Mon, 27 Aug 2012 00:00:00 +0530 Wed, 23 Jan 2013 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220915 The court upheld the decisions of the Appellate Authority and the Tribunal, ruling that the appellant was not entitled to deductions under Section 80IB and 80IC due to the late filing of the return. The court emphasized that the due date specified under Section 139(1) of the Indian Income Tax Act was not extended by Section 139(4), highlighting the importance of adhering to statutory provisions and denying the appellant's claim for deductions. Case-Laws Income Tax Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220915