NABARUN S K U S LTD.,NADIA vs. I.T.O.WARD-41(1), KRISHNANAGAR

Appeal of the assessee is allowed

disallowance under section 80P(2)(a)(vi)\nsince assessee's returns were filed much beyond date for filing prescribed\nunder section 139 and even under section 148 On reading sections 80A(5)\nand 80AC as they stood prior to 1-4-2018, it was noted that statutory\nscheme under Act was to admit only such claims for deduction under\nsection

RATULIA SAMABAY KRISHI UNNYAN SAMITI LTD.,EAST MEDINIPUR vs. I.T.O., WARD - 27(3), HALDIA

In the result, appeal of the assessee is allowed