Case Law Details
Case Name : Karohta Co-operative Agriculture Service Society Ltd. Vs ITO (ITAT Chandigarh)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Chandigarh
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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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