https://www.taxtmi.com/caselaws?id=193892 The Delhi HC admitted the case to determine the validity of claiming deductions under section 80 IC of the Income Tax Act despite delayed filing of the return. The court raised questions on the permissibility of such deductions when the return is filed post the specified due date under section 139(1). Parties were permitted to submit additional documents for further proceedings. en-us Mon, 15 May 2017 00:00:00 +0530 Tue, 22 Aug 2017 10:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193892 The Delhi HC admitted the case to determine the validity of claiming deductions under section 80 IC of the Income Tax Act despite delayed filing of the return. The court raised questions on the permissibility of such deductions when the return is filed post the specified due date under section 139(1). Parties were permitted to submit additional documents for further proceedings. Case-Laws Income Tax Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193892