https://www.taxtmi.com/caselaws?id=465678 The dominant issue was whether a deduction under s.80-IA could be denied at the stage of processing under s.143(1) on the ground that the return/Form 10CCB was not filed within the due date under s.139(1), where the assessee generated power through a windmill. The ITAT held that such a denial is beyond the permissible scope of adjustments under s.143(1) and cannot be made merely due to belated filing, relying on prior ITAT authority. Consequently, the denial of s.80-IA deduction in intimation under s.143(1) was set aside and the assessee's grounds were allowed. en-us Mon, 13 May 2024 00:00:00 +0530 Mon, 05 Jan 2026 12:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465678 The dominant issue was whether a deduction under s.80-IA could be denied at the stage of processing under s.143(1) on the ground that the return/Form 10CCB was not filed within the due date under s.139(1), where the assessee generated power through a windmill. The ITAT held that such a denial is beyond the permissible scope of adjustments under s.143(1) and cannot be made merely due to belated filing, relying on prior ITAT authority. Consequently, the denial of s.80-IA deduction in intimation under s.143(1) was set aside and the assessee's grounds were allowed. Case-Laws Income Tax Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465678