https://www.taxtmi.com/caselaws?id=369124 The ITAT upheld the disallowance of the deduction under section 80IA due to the assessee's failure to file the return within the due date specified under section 139(1), as required by section 80AC. The appeal of the assessee was dismissed, reaffirming that compliance with the prescribed timelines is mandatory for claiming deductions under the Income Tax Act. en-us Fri, 27 Jul 2018 00:00:00 +0530 Mon, 09 Sep 2019 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369124 The ITAT upheld the disallowance of the deduction under section 80IA due to the assessee's failure to file the return within the due date specified under section 139(1), as required by section 80AC. The appeal of the assessee was dismissed, reaffirming that compliance with the prescribed timelines is mandatory for claiming deductions under the Income Tax Act. Case-Laws Income Tax Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369124