In absence of enabling powers, no disallowance can be made by CPC

Karohta Co-operative Agriculture Service Society Ltd. Vs ITO (ITAT Chandigarh)

It is not in question that section 80AC of the I.T. Act, as amended by Finance Act, 2018, stipulated that for claiming deduction u/s 80P of the Act, the return of income was required to be filed before the due date, as prescribed by section 139(1) and in the present case, the return was f

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