Section 80A(5) not apply if return of income is not filed

Prathamika Krishi Pattina Vs ITO (ITAT Bangalore)

Counsel for the assessee submitted that the provisions of section 80A(5) of the Act will come into play only when a return of income is filed by an assessee and the claim for deduction under Chapter VIA of the Act is not claimed in the said return. It was contended that since the assessee did not file return of income for Assessment Year 2017-18, there was no question of invoking the provision of section 80A(5) of the Act.

ITAT held that th

Please become a Premium member. If you are already a Premium member, login here to access the full content.