https://www.taxtmi.com/caselaws?id=468718 Deduction under section 80P(2)(a)(i) was held to be unavailable where the assessee did not file returns of income under section 139(1) for the relevant assessment years. Section 80A(5) was applied to bar any Chapter VI-A deduction that was not claimed in the return of income, and the statutory precondition for allowance was therefore not satisfied. On that basis, the disallowance of the deduction was sustained. en-us Mon, 03 Feb 2025 00:00:00 +0530 Mon, 18 May 2026 20:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468718 Deduction under section 80P(2)(a)(i) was held to be unavailable where the assessee did not file returns of income under section 139(1) for the relevant assessment years. Section 80A(5) was applied to bar any Chapter VI-A deduction that was not claimed in the return of income, and the statutory precondition for allowance was therefore not satisfied. On that basis, the disallowance of the deduction was sustained. Case-Laws Income Tax Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468718