The ITAT Rajkot recently deliberated on whether a co-operative society could be denied an 80P deduction for a belatedly filed income tax return. This case examines the scope of adjustments under ...

ITAT Mumbai addresses a cooperative housing society's appeal, examining the disallowance of Section 80P deductions by CPC and clarifying the scope of permissible adjustments under Section 143(1)(a) of ...