https://www.taxtmi.com/caselaws?id=465725 Deduction under section 10AA could not be denied for assessment year 2018-19 merely because the return was filed after the due date under section 139(1), since the proviso linking the deduction to timely filing was inserted only by the Finance Act, 2023 with effect from 01.04.2024. For the relevant year, no statutory bar existed to reject the claim on that ground, and the exemption provision could not be defeated by a condition not then in force. The deduction was therefore admissible for the year under consideration. en-us Fri, 05 Apr 2024 00:00:00 +0530 Tue, 06 Jan 2026 22:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465725 Deduction under section 10AA could not be denied for assessment year 2018-19 merely because the return was filed after the due date under section 139(1), since the proviso linking the deduction to timely filing was inserted only by the Finance Act, 2023 with effect from 01.04.2024. For the relevant year, no statutory bar existed to reject the claim on that ground, and the exemption provision could not be defeated by a condition not then in force. The deduction was therefore admissible for the year under consideration. Case-Laws Income Tax Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465725