https://www.taxtmi.com/caselaws?id=332541 The Tribunal dismissed the appeal, upholding the denial of deduction u/s. 80IB due to late filing of the return and the mandatory nature of Section 80AC provisions. The additional ground related to income assessment from a joint development agreement was not admitted, with the Tribunal citing contradictory positions and the need for factual verification. The decision was based on legal interpretations and precedents, affirming the denial of the deduction u/s. 80IB and rejecting the appellant's contentions. en-us Fri, 29 Jul 2016 00:00:00 +0530 Tue, 13 Sep 2016 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332541 The Tribunal dismissed the appeal, upholding the denial of deduction u/s. 80IB due to late filing of the return and the mandatory nature of Section 80AC provisions. The additional ground related to income assessment from a joint development agreement was not admitted, with the Tribunal citing contradictory positions and the need for factual verification. The decision was based on legal interpretations and precedents, affirming the denial of the deduction u/s. 80IB and rejecting the appellant's contentions. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332541