https://www.taxtmi.com/highlights?id=31383 Since the return of income was filed beyond the period stipulated under section 139(1) of the Act in view of the provisions of section 80AC, is beyond the scope of section 143(1) since there is neither an arithmetical error nor an incorrect claim apparent from the record - AO was not justified in disallowing the assessee’s claim for deduction u/s 80IB(10) - AT en-us Sat, 24 Sep 2016 09:22:10 +0530 Sat, 24 Sep 2016 09:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31383 Since the return of income was filed beyond the period stipulated under section 139(1) of the Act in view of the provisions of section 80AC, is beyond the scope of section 143(1) since there is neither an arithmetical error nor an incorrect claim apparent from the record - AO was not justified in disallowing the assessee’s claim for deduction u/s 80IB(10) - AT Highlights Income Tax Sat, 24 Sep 2016 09:22:10 +0530 https://www.taxtmi.com/highlights?id=31383