https://www.taxtmi.com/caselaws?id=456919 The Tribunal upheld the disallowance of the claim under section 80IA of the Income Tax Act due to the belated filing of the return for the assessment year 2008-09. It affirmed that the Assessing Officer correctly rectified a mistake apparent on record under section 154. The assessee's arguments were deemed inapplicable, resulting in the dismissal of the appeal. en-us Mon, 03 Jun 2024 00:00:00 +0530 Sat, 24 Aug 2024 09:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456919 The Tribunal upheld the disallowance of the claim under section 80IA of the Income Tax Act due to the belated filing of the return for the assessment year 2008-09. It affirmed that the Assessing Officer correctly rectified a mistake apparent on record under section 154. The assessee's arguments were deemed inapplicable, resulting in the dismissal of the appeal. Case-Laws Income Tax Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456919