https://www.taxtmi.com/caselaws?id=283628 The Tribunal allowed the Revenue's appeals, overturning the CIT(A)'s decision to allow deductions under Sections 80IA and 80IB despite delayed filing of returns. The deductions were disallowed as the assessee failed to comply with the due date requirement under Section 139(1) as mandated by Section 80AC. en-us Fri, 09 Dec 2016 00:00:00 +0530 Fri, 04 Oct 2019 09:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283628 The Tribunal allowed the Revenue's appeals, overturning the CIT(A)'s decision to allow deductions under Sections 80IA and 80IB despite delayed filing of returns. The deductions were disallowed as the assessee failed to comply with the due date requirement under Section 139(1) as mandated by Section 80AC. Case-Laws Income Tax Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283628