8 results for “condonation of delay”+ Section 10(34)clear
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In the result, all the three appeals in ITA Nos
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
34,53,548 without appreciating that appellant is maintaining proper books of accounts and even otherwise appellant is entitled for deduction under section 80P of the act. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction claimed by the appellant under section