https://www.taxtmi.com/highlights?id=14486 Allowability of deduction u/s 80IB, if the return is not filed u/s 139(1) but u/s 153A – The rider provided in section 80AC does not apply to the present cases, as the returns filed by the assesees under section 153A have been considered as returns filed under section 139(1) within time. - AT en-us Sat, 14 Sep 2013 11:16:09 +0530 Sat, 14 Sep 2013 11:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14486 Allowability of deduction u/s 80IB, if the return is not filed u/s 139(1) but u/s 153A – The rider provided in section 80AC does not apply to the present cases, as the returns filed by the assesees under section 153A have been considered as returns filed under section 139(1) within time. - AT Highlights Income Tax Sat, 14 Sep 2013 11:16:09 +0530 https://www.taxtmi.com/highlights?id=14486