Section 80IA Deduction not allowable for Belated Income Tax Returns: ITAT [Read Order]

Benefit of deductions under Section 80IA of Income tax is strictly contingent upon timely filing of returns
By Navasree A.M - On August 20, 2024 4:07 pm - 2 mins read
ITAT - Income Tax Returns - Income Tax Appellate Tribunal - Income Tax - Calcutta High Court - ITAT Nagpur - Section 80IA Deduction - taxscan

The Income Tax Appellate Tribunal ( ITAT ) bench of Nagpur, referring to the Calcutta High Court decision ruled that deduction under Section 80IA of Income Tax Act, 1961 not allowable for the belatedly filed Income Tax Returns ( ITR ). The income tax department filed the appeal against the decision of the Commissioner of…

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