https://www.taxtmi.com/caselaws?id=769913 The SC/Tribunal examined the entitlement to deduction under section 10AA for an SEZ unit. The key finding was that filing the original income tax return within the prescribed due date (28.11.2022 before 30.11.2022) and submitting Form 56F timely (28.10.2022) satisfies statutory requirements. The subsequent revised return filed after the due date does not impact the deduction claim. The Tribunal allowed the appeal, confirming the assessee's eligibility for the section 10AA deduction. en-us Mon, 17 Mar 2025 00:00:00 +0530 Sat, 03 May 2025 08:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769913 The SC/Tribunal examined the entitlement to deduction under section 10AA for an SEZ unit. The key finding was that filing the original income tax return within the prescribed due date (28.11.2022 before 30.11.2022) and submitting Form 56F timely (28.10.2022) satisfies statutory requirements. The subsequent revised return filed after the due date does not impact the deduction claim. The Tribunal allowed the appeal, confirming the assessee's eligibility for the section 10AA deduction. Case-Laws Income Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769913