The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has recently disallowed deduction under Section 80P due to late submission of return. The assesse-Parabada Co-op. Milk Producers Society Limited was a Co-operative Milk Producers Society and filed return of income for Assessment Year 2019-20 on 05.11.2019 as against extended due date i.e. 31.10.2019, claiming…
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