https://www.taxtmi.com/highlights?id=24470 Entitlement to deduction under section 80-IB - Held that:- Since the assessee had filed the return of income belatedly on September 20, 2010, the assessee was not entitled for deduction u/s 80-IB - print out of the e-return of the assessee clearly show that there was an attempt to mislead the Department. - AT en-us Sat, 29 Aug 2015 06:13:07 +0530 Sat, 29 Aug 2015 06:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24470 Entitlement to deduction under section 80-IB - Held that:- Since the assessee had filed the return of income belatedly on September 20, 2010, the assessee was not entitled for deduction u/s 80-IB - print out of the e-return of the assessee clearly show that there was an attempt to mislead the Department. - AT Highlights Income Tax Sat, 29 Aug 2015 06:13:07 +0530 https://www.taxtmi.com/highlights?id=24470