https://www.taxtmi.com/caselaws?id=387238 The Tribunal upheld the disallowance of a deduction claimed under section 80IB(10) of the Income-tax Act, 1961, due to the assessee's failure to file the return within the due date specified under section 139(1), interpreting the condition under section 80AC as mandatory. The Tribunal dismissed the appeal, affirming that compliance with section 80AC is necessary for claiming the deduction under section 80IB(10), resulting in the denial of the deduction for the assessee. en-us Fri, 11 Oct 2019 00:00:00 +0530 Sat, 19 Oct 2019 15:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387238 The Tribunal upheld the disallowance of a deduction claimed under section 80IB(10) of the Income-tax Act, 1961, due to the assessee's failure to file the return within the due date specified under section 139(1), interpreting the condition under section 80AC as mandatory. The Tribunal dismissed the appeal, affirming that compliance with section 80AC is necessary for claiming the deduction under section 80IB(10), resulting in the denial of the deduction for the assessee. Case-Laws Income Tax Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387238