https://www.taxtmi.com/caselaws?id=434340 The ITAT Pune dismissed the assessee's appeals regarding sec.80IA deduction claims for assessment years 2014-15 and 2015-16. The tribunal ruled in favor of the Revenue, emphasizing the mandatory requirement of filing returns for claiming deductions under sec.80A(5) of the Income Tax Act. The assessee's belated claims were deemed not maintainable as they did not meet the statutory filing requirements. The tribunal upheld the denial of the deduction claims, highlighting the importance of compliance with statutory provisions. Orders were pronounced on 20.02.2023. en-us Mon, 20 Feb 2023 00:00:00 +0530 Wed, 22 Feb 2023 08:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434340 The ITAT Pune dismissed the assessee's appeals regarding sec.80IA deduction claims for assessment years 2014-15 and 2015-16. The tribunal ruled in favor of the Revenue, emphasizing the mandatory requirement of filing returns for claiming deductions under sec.80A(5) of the Income Tax Act. The assessee's belated claims were deemed not maintainable as they did not meet the statutory filing requirements. The tribunal upheld the denial of the deduction claims, highlighting the importance of compliance with statutory provisions. Orders were pronounced on 20.02.2023. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434340