https://www.taxtmi.com/caselaws?id=433643 The Tribunal upheld the disallowance of the deduction under section 80P due to the late filing of the return beyond the due date specified under section 139(1). The Tribunal emphasized compliance with section 80AC and the permissibility of adjustments under section 143(1)(a). The appeal was dismissed, and the order of the CIT(A) was upheld. en-us Fri, 27 Jan 2023 00:00:00 +0530 Sat, 04 Feb 2023 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433643 The Tribunal upheld the disallowance of the deduction under section 80P due to the late filing of the return beyond the due date specified under section 139(1). The Tribunal emphasized compliance with section 80AC and the permissibility of adjustments under section 143(1)(a). The appeal was dismissed, and the order of the CIT(A) was upheld. Case-Laws Income Tax Fri, 27 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433643