https://www.taxtmi.com/highlights?id=68475 Deduction u/s 80P - return of income was not filed within the due date prescribed u/s 139(1) - looking into the totality of facts, we are of the view that claim of deduction u/s 80P of the Act cannot be denied to the assessee only on the basis that the assessee did not file return of income its return of income within due date u/s 139(1) - AT en-us Sat, 25 Feb 2023 13:52:44 +0530 Sat, 25 Feb 2023 13:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68475 Deduction u/s 80P - return of income was not filed within the due date prescribed u/s 139(1) - looking into the totality of facts, we are of the view that claim of deduction u/s 80P of the Act cannot be denied to the assessee only on the basis that the assessee did not file return of income its return of income within due date u/s 139(1) - AT Highlights Income Tax Sat, 25 Feb 2023 13:52:44 +0530 https://www.taxtmi.com/highlights?id=68475