4 results for “condonation of delay”+ Section 13(2)clear
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Appeal is dismissed
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
delayed and the deduction was claimed after the completion of the audit.” Regarding the issue as to whether the deduction claimed under Section 80IB in a non-est return be allowed or not, learned ITAT held that non-est return does not exist in the eyes of law, hence no beneficial use or adverse conclusion can be drawn from such