https://www.taxtmi.com/caselaws?id=189430 Deduction under section 80P is not available unless the return is filed within the time permitted under the Act, as section 80A(5) makes timely filing a statutory precondition; on the facts stated, the deduction was denied for late filing. For disallowance under section 40(a)(ia), the provision applies where tax deductible at source is not deducted, even if the amount was paid during the year, and it is not confined to sums outstanding at year-end; the second proviso was treated as prospective and unavailable for earlier assessment years. The assessee's claims therefore failed on both issues. en-us Fri, 21 Nov 2014 00:00:00 +0530 Mon, 09 Jan 2017 17:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189430 Deduction under section 80P is not available unless the return is filed within the time permitted under the Act, as section 80A(5) makes timely filing a statutory precondition; on the facts stated, the deduction was denied for late filing. For disallowance under section 40(a)(ia), the provision applies where tax deductible at source is not deducted, even if the amount was paid during the year, and it is not confined to sums outstanding at year-end; the second proviso was treated as prospective and unavailable for earlier assessment years. The assessee's claims therefore failed on both issues. Case-Laws Income Tax Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189430