| Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC |
| https://www.taxscan.in/claim-of-deduction-u-s-80p-of-income-tax-act-is-conditional-on-filing-return-within-due-date-kerala-hc/272064/ |
| The Kerala High Court has held that the pre-condition for claiming the deduction under Section 80Pof the Income Tax Act. |