https://www.taxtmi.com/caselaws?id=374314 A belated claim for deduction under Section 80IB, read with Section 80AC and Section 139(1), was examined on merits by the Assessing Officer and the appellate authorities. The record showed that the deduction had been allowed in earlier assessment years and that supporting documents were furnished. On that basis, the Revenue's objection regarding alleged non-receipt of intimation under Section 143(1) was treated as irrelevant, and the concurrent factual and legal findings were held not to raise any substantial question of law. The deduction claim was therefore not disturbed and the Revenue's challenge failed. en-us Wed, 23 Jan 2019 00:00:00 +0530 Thu, 31 Jan 2019 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374314 A belated claim for deduction under Section 80IB, read with Section 80AC and Section 139(1), was examined on merits by the Assessing Officer and the appellate authorities. The record showed that the deduction had been allowed in earlier assessment years and that supporting documents were furnished. On that basis, the Revenue's objection regarding alleged non-receipt of intimation under Section 143(1) was treated as irrelevant, and the concurrent factual and legal findings were held not to raise any substantial question of law. The deduction claim was therefore not disturbed and the Revenue's challenge failed. Case-Laws Income Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374314