123 results for “condonation of delay”+ Section 41clear
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In the result, the appeal filed by the Revenue is dismissed
Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20
delay of 46 minutes in filing the return of income, a deduction of Rs. 2,34,41,162/- is denied to assessee. 7. Section 80AC provides that deduction u/s 80IC shall be allowed to assessee if the return is filed on or before the due date specified under sub- section (1) of section 139. However, section 139(4) carves