Statutory Scheme Permits Allowance Of Deduction U/s 80P Only If It Is Made In Return Filed Within Time Prescribed U/s 139(1): Bangalore ITAT
On finding that failure on the part of assessee to comply with the pre-condition for obtaining the deduction cannot be condoned either by the statutory authorities or by the courts, the Bangalore ITAT...
Laxmi Prasad Sahu Sandeep Chalapathy Kerala High Court Income Tax Act Vice President Accountant Member
Source: livelaw.in