https://www.taxtmi.com/caselaws?id=280753 The Tribunal dismissed all appeals and related stay petitions, affirming disallowances under Sections 80P, 40(a)(ia), and 36(1)(viia) due to the failure to file returns within specified time limits and holding that Section 40(a)(ia) applies to both paid and unpaid amounts. The decision highlighted the mandatory nature of timely return filing for claiming deductions under Section 80P and upheld lower authorities' disallowances. en-us Thu, 12 Feb 2015 00:00:00 +0530 Tue, 21 May 2019 06:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280753 The Tribunal dismissed all appeals and related stay petitions, affirming disallowances under Sections 80P, 40(a)(ia), and 36(1)(viia) due to the failure to file returns within specified time limits and holding that Section 40(a)(ia) applies to both paid and unpaid amounts. The decision highlighted the mandatory nature of timely return filing for claiming deductions under Section 80P and upheld lower authorities' disallowances. Case-Laws Income Tax Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280753