https://www.taxtmi.com/caselaws?id=752167 The ITAT Pune upheld the NFAC's decision to dismiss the assessee's appeal due to non-compliance with S. 249(4)(b) concerning advance tax payment. The Tribunal found no merit in the assessee's argument regarding the deduction u/s 80P, emphasizing that it must be claimed in a return. Consequently, the appeal was dismissed. en-us Thu, 02 May 2024 00:00:00 +0530 Fri, 03 May 2024 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752167 The ITAT Pune upheld the NFAC's decision to dismiss the assessee's appeal due to non-compliance with S. 249(4)(b) concerning advance tax payment. The Tribunal found no merit in the assessee's argument regarding the deduction u/s 80P, emphasizing that it must be claimed in a return. Consequently, the appeal was dismissed. Case-Laws Income Tax Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752167