2008 (12) TMI 13

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..... t report is filed before the framing of the assessment, the provisions of Section 80IA (7) would be complied with inasmuch as the same are directory and not mandatory - No substantial question of law arises – revenue’s appeal dismissed - 552/2008 - - - Dated:- 12-12-2008 - BADAR DURREZ AHMED and RAJIV SHAKDHER JJ. CORAM:- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV S .....

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..... less and until the audit report is filed along with the return, the benefit of Section 10A cannot be available to the assessee. Recently, we have considered the identical provisions of Section 80IA (7) in the case of CIT v. Contimeters Electricals Private Limited: ITA 1366/2008 decided on 02.12.2008 and held that as long as the audit report is filed before the framing of the assessment, the pr .....

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