Tax Deduction Denial Overturned: Section 80IC Deduction Allowed Despite Filing Delay, Prioritizing Substantial Justice Over Technicalities.

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....Deduction u/s 80IC - denial u/s 80AC on ground of delay in filing return - When the substantial question of justice involved technicalities should be ignored. Claim of the assessee cannot be denied on technicalities when the assessee is legally otherwise entitled for deduction - AT....