DARED SEVA SAHKARI MANDALI LIMITED,BHAVNAGAR, GUJARAT vs. ITO, WARD-1(1), BHAVNAGAR
In the result, appeal of the assessee in ITA no
ITA 884/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad20 Aug 2024AY 2018-19
Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate
For Appellant: Shri Bansi Thakrar, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 139(1)Section 142(1)Section 144BSection 147Section 148Section 156Section 250Section 80P
80A(5), the claim for deduction under Section 80P could be made by an assessee in a return filed within the time prescribed for filing such returns under any of the above provisions. The amendment to Section 80AC with effect from 1.4.2018, however mandated that for an assessee to get a deduction under Section
