https://www.taxtmi.com/caselaws?id=380117 An otherwise admissible deduction may be examined at the appellate stage as an additional legal claim, even where the return was filed belatedly, and deduction under section 80IB(10) was therefore allowed for eligible housing projects while disallowance for ineligible project profits was sustained. Retrospective approval of the pension fund brought the contribution within the approved statutory framework, so the related deduction was allowed on the verified facts. The core principle stated is that appellate authorities may entertain a legally maintainable claim on the record before them, and belated filing does not by itself bar relief where the deduction is otherwise supported in law. en-us Fri, 10 May 2019 00:00:00 +0530 Fri, 21 Jun 2019 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380117 An otherwise admissible deduction may be examined at the appellate stage as an additional legal claim, even where the return was filed belatedly, and deduction under section 80IB(10) was therefore allowed for eligible housing projects while disallowance for ineligible project profits was sustained. Retrospective approval of the pension fund brought the contribution within the approved statutory framework, so the related deduction was allowed on the verified facts. The core principle stated is that appellate authorities may entertain a legally maintainable claim on the record before them, and belated filing does not by itself bar relief where the deduction is otherwise supported in law. Case-Laws Income Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380117