This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 80P Deduction Conditional on Timely Claim in Return Filed U/s 139(1)
Case Law Details
- Case Name
- Madhu Souharda Pathina Sahakari Niyamitha Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Bangalore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Madhu Souharda Pathina Sahakari Niyamitha Vs ITO (ITAT Bangalore)
The Income Tax Appellate Tribunal (ITAT) Bangalore, in the case of Madhu Souharda Pathina Sahakari Niyamitha vs Income Tax Officer, has delivered a pivotal ruling concerning the eligibility for deductions under Section 80P of the Income Tax Act, 1961. This case underscores the importance of adhering to the statutory deadline for filing income tax returns to claim such deductions.
Detailed Analysis:
The appellant, Madhu Souharda Pathina Sahakari Niyamitha, a cooperative society, appealed against the order of the ...
Author Info
U/S P ITAT order and information without full fulfillment of basic statutory requirement -no one will be successful in an appeal/tribunal