Del. HC: Liquidated Damages Mentioned in Agreement Can’t be Awarded in Absence of Proof of Loss  ||  MP HC: S.375 Marital Sex Exemption Also Provides Exemption Under Section 377 of IPC  ||  SC: SARFAESI Doesn’t Give Any License to Bank Officers to Act Against the Scheme of Law  ||  All. HC: Court Can’t Mechanically Reject Application for Waiving Off Cooling Period u/s 13B of HMA  ||  Kar. HC: Acquittal Order Can’t be Put in Challenge by Stranger to the Case  ||  Kar. HC: Alternate Remedy Can’t be Used as China Wall Against Invocation of Writ Jurisdiction  ||  Bom. HC Upholds Constitutional Validity of Goa’s Green Cess Act  ||  Del. HC: Not Court’s Business to Demonstrate Morality of an Act unless it has Caused Harm  ||  Del. HC: Cost Accountants and Chartered Accountants Not Similarly Placed Under Law  ||  SC: No Party Ought to be Vexed Twice in a Litigation for One and the Same Cause    

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.


Share :        

Disclaimer | Copyright 2023 - All Rights Reserved