Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC [Read Order]

Claim - of - Deduction - Income - Tax - Act - Return - Kerala - HC - TAXSCAN

The Kerala High Court has held that the pre-condition for claiming the deduction under Section 80Pof the Income Tax Act has been made more stringent by reducing the time available to an assessee formaking the claim. The appellant/assessee,M/S. Nileshwar Range kalluChethuVyavasayaThozhilaliSahakaranaSanghamis a Labour Co-operative Society and for the assessment year 2009-10, the appellant did not…

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