https://www.taxtmi.com/highlights?id=65269 Deduction u/s. 80P(2)(a)(i) - Since the return of income has been filed after completion of the assessment, the return should have been held as invalid and hence the claim made by the assessee for deduction u/s. 80P(2)(a)(i) cannot be held as an admissible deduction under the Act. - AT en-us Thu, 25 Aug 2022 08:14:10 +0530 Thu, 25 Aug 2022 08:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65269 Deduction u/s. 80P(2)(a)(i) - Since the return of income has been filed after completion of the assessment, the return should have been held as invalid and hence the claim made by the assessee for deduction u/s. 80P(2)(a)(i) cannot be held as an admissible deduction under the Act. - AT Highlights Income Tax Thu, 25 Aug 2022 08:14:10 +0530 https://www.taxtmi.com/highlights?id=65269