https://www.taxtmi.com/caselaws?id=358323 The Tribunal upheld the Assessing Officer's decision to deny the Assessee's deduction claim under Section 80IE of the Income Tax Act, stating that the income from bottling charges did not meet the conditions for the deduction. Additionally, the Tribunal emphasized the mandatory nature of filing the return of income within the prescribed due date under Section 139(1) to claim deductions under Chapter VI-A. The Tribunal dismissed the Assessee's Miscellaneous Application seeking rectification of errors in its order, holding that the omission of references to other judicial decisions did not warrant rectification. en-us Thu, 01 Mar 2018 00:00:00 +0530 Mon, 09 Apr 2018 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358323 The Tribunal upheld the Assessing Officer's decision to deny the Assessee's deduction claim under Section 80IE of the Income Tax Act, stating that the income from bottling charges did not meet the conditions for the deduction. Additionally, the Tribunal emphasized the mandatory nature of filing the return of income within the prescribed due date under Section 139(1) to claim deductions under Chapter VI-A. The Tribunal dismissed the Assessee's Miscellaneous Application seeking rectification of errors in its order, holding that the omission of references to other judicial decisions did not warrant rectification. Case-Laws Income Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358323