Entitlement to claim of deduction under Sec. 80-IA - filing of ...

Case Laws Income Tax

December 4, 2018

Entitlement to claim of deduction under Sec. 80-IA - filing of an audit report is procedural and directory in nature, and the same could also be validly filed by an assessee at the appellate stage.

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Entitlement to claim of deduction under Sec. 80-IA - filing of ...

Case Laws Income Tax

December 4, 2018

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