https://www.taxtmi.com/caselaws?id=802612 For the first assessment year of the amended section 80AC filing requirement, a belated return does not by itself bar an otherwise admissible deduction for additional employee cost under section 80JJAA. The first-year change is treated as procedural, and the statutory audit and deduction reports were uploaded before the due date. The deduction is available for three consecutive assessment years, subject to fulfilment and verification of the statutory conditions. en-us Fri, 09 Oct 2026 00:00:00 +0530 Thu, 12 Nov 2026 08:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802612 For the first assessment year of the amended section 80AC filing requirement, a belated return does not by itself bar an otherwise admissible deduction for additional employee cost under section 80JJAA. The first-year change is treated as procedural, and the statutory audit and deduction reports were uploaded before the due date. The deduction is available for three consecutive assessment years, subject to fulfilment and verification of the statutory conditions. Case-Laws Income Tax Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802612