Section 80IB Deduction Allowed for Returns Filed u/s 153A; Section 80AC Condition Not Applicable.

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....Allowability of deduction u/s 80IB, if the return is not filed u/s 139(1) but u/s 153A – The rider provided in section 80AC does not apply to the present cases, as the returns filed by the assesees under section 153A have been considered as returns filed under section 139(1) within time. - AT....