Tribunal Dismisses Revenue's Argument on Timing, Confirms Deduction Claim in Belated Return Not Affected by Amendments.

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....Deduction u/s 80P(2)(a)(i) - The Tribunal rejected the Revenue's argument regarding the timing of the return filing, emphasizing that the amended provision did not apply retrospectively to the assessment year in question. Regarding the alleged failure to claim deduction in the belated return, the Tribunal found that the claim was indeed made, thus dismissing the Revenue's contention.....