return has been made under section 139, or in response to
a notice under sub-section (1) of section 142, such return shall be processed ... total income in the return;
(v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-
IB, 80-IC, 80-ID or section
return has been made under section 139 , or in response to a
notice under sub-section (1) of section 142 , such return shall be processed ... total income in the return;
(v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-
IAB, 80-IB, 80-IC, 80-ID or section
return has been made under section 139, or in response
to a notice under sub-section (1) of section 142, such return shall be
processed ... total income in the return;
(v) disallowance of deduction claimed under sections 10AA, 80-
IA, 80-IAB, 80-IB, 80-IC, 80-ID or section
return has been made under section 139 , or in response to a
notice under sub-section (1) of section 142 , such return shall be processed ... total income in the return;
(v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-
IAB, 80-IB, 80-IC, 80-ID or section
return has been made under section 139 , or in response to a
notice under sub-section (1) of section 142 , such return shall be processed ... total income in the return;
(v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-
IAB, 80-IB, 80-IC, 80-ID or section
return has been made under section 139 , or in response to a
notice under sub-section (1) of section 142 , such return shall be processed ... total income in the return;
(v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-
IAB, 80-IB, 80-IC, 80-ID or section
return has been made under section 139 , or in
response to a notice under sub-section (1) of section 142 , such return
shall be processed ... total income in the return;
(v) disallowance of deduction claimed under [section 10AA or
under any of the provisions of Chapter VI-A under
Section 143(1)(a)(v) of the Act as amended from 01.04.2021
provides for the disallowance of deduction claimed u/s 10AA ... Clause
existed was disallowance of deduction claimed u/s 10AA , 80IA ,
Page 4 of 6
I.T.A. No.: 12/KOL/2023
Assessment Year
date. Provisions of section 143(1)(a)(v) provides that -
"(v) disallowance of deduction claimed under section 10AA or under any of the
provisions ... deductions in respect of certain income,
previously which was provided as section 10AA, 80IA, 80IB, 80IC, 80ID
or section 80IE of the Act were appearing
been made unde r sec tion
139, or in response to a notice under s ub-sec tion (1) of sec tion
142, such ... turn;
(v) d isallo wance of deduction claimed under [sec tion
10AA or u nder an y of the provis ions of Chap
