Deduction u/s 80IA(7) of Income Tax Act allowable as return duly filed within extended time limit

Dolli Chandrashekhar Shankar (HUF) Vs ACIT (ITAT Pune)

ITAT Pune held that order u/s 119 dated 27.09.2019 extending due date to 31.10.2019 in respect of cases covered under Explanation 2(a) to section 139(1) applies to HUF too. Accordingly, as return by HUF filed within extended

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