2008 (12) TMI 15

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..... of Section 10A cannot be available to the assessee, is not acceptable - held that the provisions are directory and not mandatory - No substantial question of law arises for our consideration - appeal is dismissed. - 1262/2007 - - - Dated:- 12-12-2008 - CORAM:- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER Ms Prem Lata Bansal with Mr Sanjeev Rajpal, Mr M P Gu .....

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..... e 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 provisions of Section 80IA (7) would be complied with in .....

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