M/S. TATA ELXSI LIMITED,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), BANGALORE

80A of the Act?\n36. In our opinion, the above question is no longer res-integra. The Apex Court\nin the case of M/s.Liberty India Vs. Commissioner of Income tax reported in 2009\n(12) SCALE 51, held as under :-\n\"13. Before analyzing Section 80-B, as a prefatory note, it needs to be mentioned\nthat

AMASEBAIL VYVASAYA SEVA SAHAKARI SANGHA LIMITED,UDUPI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojariassessment Year: 2018-19

80A would operate by itself. In cases where returns have been filed, the question of exemptions or deductions referable to section 80P would definitely have to be considered and granted if eligible. 20. Here, questions would arise as to whether belated returns filed beyond the period stipulated under section 139(1) or section 139(4) as well as following sections

MR. JITENDRA KUMAR NAHATA,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-6(1)(1) REPRESENTED BY ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18

2. 1. Both the learned representatives take us to the CIT(A)'s detailed discussion holding the assessee is entitled for section 80 IA deduction in issue reading as under: "6. Considering the submissions made by the appellant in connection with the delay in filing of appeal, the delay is condoned and the appeal is decided on the merits