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ITAT: Deduction U/S 80IA IT Act Cannot be Disallowed on Failure of Form No.10CCB Submission - (19 May 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Bangalore has observed that the Claim of deduction under Section 80IA of Income Tax Act, 1961 cannot be disallowed only for the omission of From NO.10CCB within the due date while the revised return was filed within due date.

Tags : INCOME TAX APPELLATE TRIBUNAL   SECTION 80IA   FROM NO.10CCB   DUE DATE  

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