Whether there is any judgement in favour of assessee after special bench in Saffire Garments that even if return is not filed as per due date specified in sec, 139(1) , deduction is available if their is reasonable cause for the delay.
M/S Vanshee Builders & Developers ... vs Assessee
ITA No.386/Bang/2012
Sir,
Ithink this is on 263 on issue of 80AC.give me full judgement if i am wrong.