https://www.taxtmi.com/highlights?id=96452 Decision addresses entitlement to deduction under Chapter VI-A (80P) and holds that the statutory scheme requires the claim for such deduction to be made in the return of income and that the return must be filed within the due date under the relevant return-filing provision. The court rejects the contention that absence of any return exempts an assessee from the bar in sub-section (5) and, applying a conjoint reading with the companion provision, concludes that failure to file a timely return or to claim the deduction in the return precludes allowance of the deduction; the tribunals application of that approach was upheld. en-us Fri, 30 Jan 2026 09:22:24 +0530 Fri, 30 Jan 2026 09:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96452 Decision addresses entitlement to deduction under Chapter VI-A (80P) and holds that the statutory scheme requires the claim for such deduction to be made in the return of income and that the return must be filed within the due date under the relevant return-filing provision. The court rejects the contention that absence of any return exempts an assessee from the bar in sub-section (5) and, applying a conjoint reading with the companion provision, concludes that failure to file a timely return or to claim the deduction in the return precludes allowance of the deduction; the tribunals application of that approach was upheld. Highlights Income Tax Fri, 30 Jan 2026 09:22:24 +0530 https://www.taxtmi.com/highlights?id=96452