Deduction under section 80-ia and 80-ib
This query is : Resolved
02 March 2014
Is deduction under section 8-IA & 80-IB allowed in case of Belated return?
If yes, please provide the case law.
If yes, please provide the case law.
02 March 2014
i believe you cannot. Section 10A(1A) clear states that no deduction will not be available is return is not filed within the time limit provided under 139(1).
please refer special bench judgment in the case of Saffire Garments [TS -865-ITAT2012(Rjt)]
please refer special bench judgment in the case of Saffire Garments [TS -865-ITAT2012(Rjt)]
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