https://www.taxtmi.com/caselaws?id=259764 The Tribunal upheld the decision that the assessee's one-day delay in submitting the physical ITR-V led to non-compliance with Section 139(1), disqualifying the deduction under Section 80IB. The Tribunal emphasized the mandatory nature of Section 80AC and the significance of adhering to statutory deadlines, ultimately dismissing the appeal. en-us Fri, 30 Jan 2015 00:00:00 +0530 Sat, 19 Dec 2015 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259764 The Tribunal upheld the decision that the assessee's one-day delay in submitting the physical ITR-V led to non-compliance with Section 139(1), disqualifying the deduction under Section 80IB. The Tribunal emphasized the mandatory nature of Section 80AC and the significance of adhering to statutory deadlines, ultimately dismissing the appeal. Case-Laws Income Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259764