https://www.taxtmi.com/caselaws?id=793657 Deduction under section 80JJAA could not be denied where the return of income and Form No. 10DA were both filed within the statutory due date recorded in the section 143(1) intimation. The lower authority's assumption that an earlier date was the due date was found incorrect on the record, so the filing-delay objection did not apply. The disallowance of the deduction was therefore unsustainable, and the deduction was directed to be allowed. en-us Thu, 18 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793657 Deduction under section 80JJAA could not be denied where the return of income and Form No. 10DA were both filed within the statutory due date recorded in the section 143(1) intimation. The lower authority's assumption that an earlier date was the due date was found incorrect on the record, so the filing-delay objection did not apply. The disallowance of the deduction was therefore unsustainable, and the deduction was directed to be allowed. Case-Laws Income Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793657