https://www.taxtmi.com/caselaws?id=757467 The ITAT concluded that the return filed on 01.12.2014 was late, rendering the revised return on 10.09.2015 invalid. Consequently, the assessee was ineligible for the deduction under section 80IA(4) of the Income Tax Act, 1961. The Revenue's appeal was partly allowed, focusing on the return's timeliness and validity. en-us Wed, 14 Aug 2024 00:00:00 +0530 Sat, 24 Aug 2024 09:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757467 The ITAT concluded that the return filed on 01.12.2014 was late, rendering the revised return on 10.09.2015 invalid. Consequently, the assessee was ineligible for the deduction under section 80IA(4) of the Income Tax Act, 1961. The Revenue's appeal was partly allowed, focusing on the return's timeliness and validity. Case-Laws Income Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757467