https://www.taxtmi.com/caselaws?id=372864 The Tribunal upheld the mandatory nature of filing the return within the prescribed due date for claiming deductions under section 80IA of the Income Tax Act, dismissing the appeal and emphasizing compliance with statutory timelines as essential for availing such benefits. The decision was based on the comparison with a similar provision under section 10A(1A) and the interpretation that the provisions of section 80AC were mandatory, in line with the principles established in a previous case. en-us Fri, 01 Jun 2018 00:00:00 +0530 Tue, 01 Jan 2019 13:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372864 The Tribunal upheld the mandatory nature of filing the return within the prescribed due date for claiming deductions under section 80IA of the Income Tax Act, dismissing the appeal and emphasizing compliance with statutory timelines as essential for availing such benefits. The decision was based on the comparison with a similar provision under section 10A(1A) and the interpretation that the provisions of section 80AC were mandatory, in line with the principles established in a previous case. Case-Laws Income Tax Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372864