{"id":43874,"date":"2024-06-24T16:37:57","date_gmt":"2024-06-24T11:07:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arvind-kumar-agarwal-v-ito-2023-201-itd-247-224-ttj-977-delhi-trib\/"},"modified":"2024-06-24T16:37:57","modified_gmt":"2024-06-24T11:07:57","slug":"arvind-kumar-agarwal-v-ito-2023-201-itd-247-224-ttj-977-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arvind-kumar-agarwal-v-ito-2023-201-itd-247-224-ttj-977-delhi-trib\/","title":{"rendered":"Arvind Kumar Agarwal. v. ITO (2023) 201 ITD 247\/224 TTJ 977 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that the amendment in section 10AA(1) vide Finance Act, 2023 with effect from 1-4-2024 inserting a condition for mandatory filing of return within due date specified under section 139(1) so as to avail exemption under section 10AA would come into effect from 1-4-2024. Therefore in absence of specific provision in A.Y. 2018-19, Assessing Officer cannot deny deduction under section 10AA for not filing return of income within due date specified under section 139(1). (AY. 2018-19)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10AA : Special Economic Zones-Amendment in section 10AA(1) vide Finance Act, 2023 with effect from 1-4-2024-Exemption cannot be denied for not filing return of income within due date specified under section. 139(1) of the Act.[S.10AA(1), 139(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-43874","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bpE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=43874"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43874\/revisions"}],"predecessor-version":[{"id":43875,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43874\/revisions\/43875"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}