https://www.taxtmi.com/highlights?id=20802 Denial of deduction u/s 80P by invoking section 80A(5) – the belated return filed beyond the time limit provided u/s 139(1) or 139(4) or time specified in notice u/s 142(1) or 148 of the Act cannot be considered as return of income for deduction u/s 80P of the Act. - AT en-us Thu, 27 Nov 2014 06:53:19 +0530 Thu, 27 Nov 2014 06:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20802 Denial of deduction u/s 80P by invoking section 80A(5) – the belated return filed beyond the time limit provided u/s 139(1) or 139(4) or time specified in notice u/s 142(1) or 148 of the Act cannot be considered as return of income for deduction u/s 80P of the Act. - AT Highlights Income Tax Thu, 27 Nov 2014 06:53:19 +0530 https://www.taxtmi.com/highlights?id=20802