Section 80IB deduction cannot be allowed if not claimed by assessee in return filed by him

EBR Enterprises Vs Union of India (Bombay High Court)

Sub Section (5) of Section 80A of the Act mandates is that, if the assessee fails to make a claim in his return of income for any deduction under the provisions specified therein, the same would not be granted to the assessee. This condition or restriction is not relatable to the Assessing Officer or the Income Tax Authori

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