Filing of Income Tax Return within Due Date is Mandatory Not Directory to Claim Benefit u/s 10A: ITAT [Read Order]

By Rasheela Basheer - On January 10, 2023 3:13 pm - 2 mins read

Filing of Income Tax Return - Income Tax Return - Income Tax - Due Date - Mandatory - Claim Benefit - ITAT - taxscan

The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has held that the filing of the income tax return under section 139 of the Income Tax Act, 1961 is mandatory not directory to claim the tax benefit under section 10A of the Income Tax Act, 1961. M/s. Redisolve Software P. Ltd, the assessee is…

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