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ITAT: Deduction U/S 80IA of IT Act Cannot be Disallowed on Failure of Form No.10CCB Submission - (13 Jun 2022)


Income Tax Appellate Tribunal (ITAT), Bangalore Bench has held that the claim of deduction under Section 80IA of Income Tax (IT) 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.


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