S. 54F – Deduction on investment made after due date but before Return Filing ?

IN THE ITAT CHENNAI BENCH ‘A’ R.K.P. Elayarajan V/s. Deputy Commissioner of Income-tax IT Appeal No. 106 (Mds.) of 2012 [Assessment Year 2008-09] JUNE 15, 2012 ORDER N.S. Saini, Accountant Member This is an appeal filed by the assessee against the order of the CIT(A)-IX, Chennai, dated 31.10.2011. 2. The assessee has taken the following grounds of appeal: “1.1 Orders of the authorities below are contrary to law, weight of evidence and probabilities of the case. 1.2. Authorities below erred in disallowing the claim of the appellant u/s 54F to the tune of Rs. 2...