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Taxpayer Denied 80P Deduction Due to Late Filing; Return Not Valid u/ss 139, 142, 148.
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....Denial of deduction u/s 80P by invoking section 80A(5) – the belated return filed beyond the time limit provided u/s 139(1) or 139(4) or time specified in notice u/s 142(1) or 148 of the Act cannot be considered as return of income for deduction u/s 80P of the Act. - AT....
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