Late Income Tax Return Leads to Section 263 Revision: Deduction Claim u/s 80IC Not Examined by AO.

Late Income Tax Return Leads to Section 263 Revision: Deduction Claim u/s 80IC Not Examined by AO. https://www.taxtmi.com/highlights?id=24282 Revision u/s 263 - issue of applicability of claim of deduction under section 80IC not examined by AO - It is admitted fact that return of income filed by assessee was late - revision u/s 263 sustained - AT en-us Wed, 19 Aug 2015 08:02:50 +0530 Wed, 19 Aug 2015 08:02:50 +0530 TaxTMI RSS Generator Late Income Tax Return Leads to Section 263 Revision: Deduction Claim u/s 80IC Not Examined by AO. https://www.taxtmi.com/highlights?id=24282 Revision u/s 263 - issue of applicability of claim of deduction under section 80IC not examined by AO - It is admitted fact that return of income filed by assessee was late - revision u/s 263 sustained - AT Highlights Income Tax Wed, 19 Aug 2015 08:02:50 +0530 https://www.taxtmi.com/highlights?id=24282