https://www.taxtmi.com/caselaws?id=432859 The tribunal upheld the CIT(A)'s decision to deny the deduction claimed under Section 80P(2)(a)(i) due to the late filing of the return, as per the amended Section 80AC. The appeal was dismissed, affirming the levy of fees under Section 234F and interest under Sections 234A, 234B, and 234C. The judgment stressed the importance of strict compliance with statutory provisions and disregarded earlier case laws that were not applicable post-amendment. en-us Tue, 03 Jan 2023 00:00:00 +0530 Sat, 14 Jan 2023 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432859 The tribunal upheld the CIT(A)'s decision to deny the deduction claimed under Section 80P(2)(a)(i) due to the late filing of the return, as per the amended Section 80AC. The appeal was dismissed, affirming the levy of fees under Section 234F and interest under Sections 234A, 234B, and 234C. The judgment stressed the importance of strict compliance with statutory provisions and disregarded earlier case laws that were not applicable post-amendment. Case-Laws Income Tax Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432859