6 results for “condonation of delay”+ Section 10(20)clear
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In the result, grounds of appeal raised by the assessee are allowed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
condoned. Now adverting to the merit of the case. 5. Facts of the case in brief are that the CPC, Bangalore while processing the return under Section 143(1A) of the Income Tax Act, 1961 (in short, the Act) has not been allowed deduction under Section 80IB of the Act amounting to Surya Realcon P Ltd. Vs DCIT