https://www.taxtmi.com/highlights?id=65928 Deduction u/s 10AA - Disallowance for the reason that the assessee had filed return of income belatedly and not within the time limit prescribed u/s 139(1) - When the Legislature has omitted such a restriction in section 10AA in its wisdom, it is not for the A.O. nor the CIT(A) to prescribe such a conditionality and impose it on an assessee. - AT en-us Tue, 04 Oct 2022 21:13:19 +0530 Tue, 04 Oct 2022 21:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65928 Deduction u/s 10AA - Disallowance for the reason that the assessee had filed return of income belatedly and not within the time limit prescribed u/s 139(1) - When the Legislature has omitted such a restriction in section 10AA in its wisdom, it is not for the A.O. nor the CIT(A) to prescribe such a conditionality and impose it on an assessee. - AT Highlights Income Tax Tue, 04 Oct 2022 21:13:19 +0530 https://www.taxtmi.com/highlights?id=65928