https://www.taxtmi.com/caselaws?id=791518 A deduction under Chapter VI-A, including section 80P, was held unavailable where it was not claimed in the return of income and the return was filed after the statutory due date under section 139(1); the disallowance was therefore sustained. A separate challenge alleging an addition under section 143(1) also failed because the processed return reflected the same income as returned and no adjustment or disallowance had been made. en-us Mon, 30 Mar 2026 00:00:00 +0530 Mon, 01 Jun 2026 11:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791518 A deduction under Chapter VI-A, including section 80P, was held unavailable where it was not claimed in the return of income and the return was filed after the statutory due date under section 139(1); the disallowance was therefore sustained. A separate challenge alleging an addition under section 143(1) also failed because the processed return reflected the same income as returned and no adjustment or disallowance had been made. Case-Laws Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791518