https://www.taxtmi.com/highlights?id=72962 Revision u/s 263 - Belated filing of return for claiming deduction u/s 80-IA - the requirement of separate balance sheet of the power generation unit for admissibility of deduction u/s 80IA as prescribed in Rule 18BBB - The specific requirement of the Section for allowing the deduction was not touched by the Ld. AO, this makes the order of Ld. AO erroneous, which was without proper enquiries and examination of the records. - AT en-us Wed, 08 Nov 2023 16:57:57 +0530 Wed, 08 Nov 2023 16:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72962 Revision u/s 263 - Belated filing of return for claiming deduction u/s 80-IA - the requirement of separate balance sheet of the power generation unit for admissibility of deduction u/s 80IA as prescribed in Rule 18BBB - The specific requirement of the Section for allowing the deduction was not touched by the Ld. AO, this makes the order of Ld. AO erroneous, which was without proper enquiries and examination of the records. - AT Highlights Income Tax Wed, 08 Nov 2023 16:57:57 +0530 https://www.taxtmi.com/highlights?id=72962