Section 80IC deduction not allowable if Assessee not file return within section 139(1) due date

Right Tight Fastners Pvt. Ltd. Vs ACIT (ITAT Mumbai)

Section 139(1) casts an obligation on every assesses to furnish the return of income by the due date. With a view to enforce the compliance this regard by the assessees who are entitled for deduction under Section 1 OB from the

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