https://www.taxtmi.com/caselaws?id=366671 The Tribunal dismissed the appeal, affirming that the appellant's failure to file the return of income for the relevant assessment year precluded the grant of deduction under section 80P(2) of the Income Tax Act. The decision emphasized the significance of complying with statutory requirements for claiming deductions and reiterated the precedent set by the jurisdictional High Court regarding the allowance of deductions in the absence of filed returns. en-us Mon, 03 Sep 2018 00:00:00 +0530 Sat, 08 Sep 2018 08:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366671 The Tribunal dismissed the appeal, affirming that the appellant's failure to file the return of income for the relevant assessment year precluded the grant of deduction under section 80P(2) of the Income Tax Act. The decision emphasized the significance of complying with statutory requirements for claiming deductions and reiterated the precedent set by the jurisdictional High Court regarding the allowance of deductions in the absence of filed returns. Case-Laws Income Tax Mon, 03 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366671