2 results for “condonation of delay”+ Section 151clear
Sorted by relevance
Key Topics
delay is condoned. 4. We note that the learned CPC's sec.143(1)(a)(v) "processing" dated 03.01.2021 had in fact disallowed the assessee's sec.80P(2) deduction claim of Rs. 1,40,52,151/-; which was confirmed by the CIT(A)-NFAC. We note in this factual backdrop that the legislature has amended section