https://www.taxtmi.com/caselaws?id=312888 Deduction under section 80P(2)(a)(i) was denied because the assessee did not file any return of income within the time prescribed under section 139(1), section 139(4), or within the time allowed under notices under section 142(1) or section 148. Applying section 80A(5), the Tribunal held that the deduction is available only when the return is furnished within the prescribed time. On that basis, and following its earlier decision on the same legal question, the claim for deduction was rejected and the issue was decided against the assessee. en-us Mon, 22 Apr 2013 00:00:00 +0530 Wed, 13 Mar 2024 11:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312888 Deduction under section 80P(2)(a)(i) was denied because the assessee did not file any return of income within the time prescribed under section 139(1), section 139(4), or within the time allowed under notices under section 142(1) or section 148. Applying section 80A(5), the Tribunal held that the deduction is available only when the return is furnished within the prescribed time. On that basis, and following its earlier decision on the same legal question, the claim for deduction was rejected and the issue was decided against the assessee. Case-Laws Income Tax Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312888