Deduction u/s 80IA - assessee raised revised claim before AO - ...

Revised Deduction Claim u/s 80IA Accepted as Audit Reports Submitted During Assessment; Form 10CCB Rules Amended.

August 27, 2019

Case Laws Income Tax HC

Deduction u/s 80IA - assessee raised revised claim before AO - audit reports under Form No. 10CCB filed at the time of assessment - returns required filed electronically not to be accompanied by any document and rules for filing was amended subsequently and Form were filed in the course of assessment - deduction duly allowable

View Source

← Previous Next →

Deduction u/s 80IA - assessee raised revised claim before AO - ...

Revised Deduction Claim u/s 80IA Accepted as Audit Reports Submitted During Assessment; Form 10CCB Rules Amended.

August 27, 2019

Case Laws Income Tax HC

You may also like:

The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

Excess work in progress detected during survey was accepted by assessee as income u/s 69B, taxable at 30%. Assessee claimed such income as part of closing stock to be...

Deduction u/s. 80IA(4)(v) - Claim denied as assessee did not make any claim of deduction in the original return of income and made this claim only in the revised return...

The preliminary assessment u/s 143(1) is limited to processing the return for arithmetical errors, incorrect expense claims, verifying audit reports, deductions, and...

Denial of deduction u/s 10AA - assessee contended that filing of Audit Report as required u/s.10AA(8) of the Act, is procedural and directory in nature and thus, for...

Exemption u/s 11 and 12 - assessee failed to file the Audit Report in Form 10B along with the Return of Income - None of the authorities had any occasion to verify Audit...

Non-deduction of TDS - When the assessee has submitted necessary declaration in Form Nos.15G/15H for non-deduction of TDS and also for reversal of TDS deduction on...

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...

Reopening of assessment u/s 147 - audit report was not filed electronically in Form 10CCB for claiming deduction u/s 80IA - when deduction claimed was not allowed in the...

Deduction u/s. 80-IA - Claim denied as return of income was not accompanied by the mandatory audit report as prescribed in Form No.10CCB - assessee has filed an audit...

Disallowance of deduction claimed u/s 10AA after claiming deduction / exemption u/s 10A - SEZ unit - As on the commencement of assessment year 2006-07, which is the...

Deduction claimed u/s 11(1)(a) - audit report was filed belatedly - in the assessment year under consideration, viz., AY 2015-16, the requirement under the Act was to...

ITAT allowed taxpayer's appeal regarding deduction claim under Section 80JJAA made in revised return. While AO rejected the claim solely due to timing of revised return...

Exemption u/s 11 - Condonation of delay in filing the audit report in Form 10B - non filing of Audit Report along with return of income is a procedural omission and...

Exemption u/s.11 - Denial of exemption audit report in form 10B was not furnished along with the return of income - audit report was filed by the assessee before the...

Quick Updates: