Strict Adherence Required for Deductions u/s 10A; Delays in Filing Cannot Be Excused Without Justification. https://www.taxtmi.com/highlights?id=6179 Deduction u/s 10A - Condonation of Delay in filing Return u/s 139(1) - Provisions of the proviso to Section 10A(1A) is mandatory and not merely directory - AT en-us Thu, 06 Dec 2012 21:03:16 +0530 Thu, 06 Dec 2012 21:03:16 +0530 TaxTMI RSS Generator Strict Adherence Required for Deductions u/s 10A; Delays in Filing Cannot Be Excused Without Justification. https://www.taxtmi.com/highlights?id=6179 Deduction u/s 10A - Condonation of Delay in filing Return u/s 139(1) - Provisions of the proviso to Section 10A(1A) is mandatory and not merely directory - AT Highlights Income Tax Thu, 06 Dec 2012 21:03:16 +0530 https://www.taxtmi.com/highlights?id=6179