https://www.taxtmi.com/caselaws?id=342066 The court upheld the validity of Section 80A(5) and the fourth proviso to Section 10B(1) of the Income Tax Act, 1961, stating they are reasonable for improving tax compliance and preventing misuse of incentives. The court dismissed the petition, finding no violation of Article 14, justifying the provisions as necessary for timely filing of returns and proper scrutiny of claims, emphasizing their role in maintaining tax system integrity and orderly deduction claiming. en-us Fri, 21 Apr 2017 00:00:00 +0530 Tue, 01 Aug 2017 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342066 The court upheld the validity of Section 80A(5) and the fourth proviso to Section 10B(1) of the Income Tax Act, 1961, stating they are reasonable for improving tax compliance and preventing misuse of incentives. The court dismissed the petition, finding no violation of Article 14, justifying the provisions as necessary for timely filing of returns and proper scrutiny of claims, emphasizing their role in maintaining tax system integrity and orderly deduction claiming. Case-Laws Income Tax Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342066