Deduction u/s 80IA - when a relief is sought for under Section ...
Assessees can claim deductions u/s 80IB without filing a return if the audit report is submitted pre-assessment.
December 23, 2011
Case Laws Income Tax HC
Deduction u/s 80IA - when a relief is sought for under Section 80IB of the Act, there is no obligation on the part of the assessee to file return accompanied by the audit report - audit report submitted before assessment - deduction allowed. .... - HC
View Source