Deduction u/s 80P of Income Tax Act cannot be allowed without filing Return of Income: ITAT

Deduction - Income Tax Act - filing Return - Income - ITAT - taxscan

Bangalore bench of Income Tax Appellate Tribunal ( ITAT ),held that deduction under section 80P of the Income Tax Act could not be allowed without filing return of income. The assessee Madhu Souharda Pathina Sahakari Niyamitha, is a cooperative society mainly involved in the business of providing credit facilities to its members and it  is in…

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