https://www.taxtmi.com/highlights?id=3912 Deduction u/s 80IC - denial u/s 80AC on ground of delay in filing return - When the substantial question of justice involved technicalities should be ignored. Claim of the assessee cannot be denied on technicalities when the assessee is legally otherwise entitled for deduction - AT en-us Sun, 03 Jun 2012 09:43:56 +0530 Sun, 03 Jun 2012 09:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=3912 Deduction u/s 80IC - denial u/s 80AC on ground of delay in filing return - When the substantial question of justice involved technicalities should be ignored. Claim of the assessee cannot be denied on technicalities when the assessee is legally otherwise entitled for deduction - AT Highlights Income Tax Sun, 03 Jun 2012 09:43:56 +0530 https://www.taxtmi.com/highlights?id=3912