45 results for “condonation of delay”+ Section 44clear
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section 115BAC is denied to the assessee, then, in such a case, the assessee is entitled to avail deduction under chapter VI-A of the income tax act 1961. 6. That the Ld. CIT(A) has erred in not accepting the form 10 IE and revised return filed on 25.03.2022 without considering the fact that it was filed before