https://www.taxtmi.com/caselaws?id=189450 The Tribunal upheld the denial of deduction u/s. 80P for a Co-operative Bank due to failure to file the return of income timely, as required by the Act. The appeal against the CIT(A)'s decision dismissing the deduction claim was dismissed, citing precedents and statutory provisions. The Tribunal's decision aligned with previous cases, emphasizing the importance of adhering to statutory requirements for claiming deductions under sec. 80P. The judgment was pronounced on 05-12-2014, maintaining consistency in interpreting the law on deduction eligibility based on timely filing of returns. en-us Fri, 05 Dec 2014 00:00:00 +0530 Tue, 10 Jan 2017 12:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189450 The Tribunal upheld the denial of deduction u/s. 80P for a Co-operative Bank due to failure to file the return of income timely, as required by the Act. The appeal against the CIT(A)'s decision dismissing the deduction claim was dismissed, citing precedents and statutory provisions. The Tribunal's decision aligned with previous cases, emphasizing the importance of adhering to statutory requirements for claiming deductions under sec. 80P. The judgment was pronounced on 05-12-2014, maintaining consistency in interpreting the law on deduction eligibility based on timely filing of returns. Case-Laws Income Tax Fri, 05 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189450