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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Deduction u/s 80IB - No infirmity either in the procedure or in ...


Tax Deduction Denied for Late Audit Report Filing u/s 80IB; Compliance with Section 143(1A) Upheld.

January 2, 2021

Case Laws     Income Tax     AT

Deduction u/s 80IB - No infirmity either in the procedure or in passing of intimation u/s 143 (1A) of the act as well as in denying deduction u/s 80 IB of the act to the assessee for non filing of the audit report in electronic manner in time (on or before the due date of filing of the return of income) as prescribed Under income tax rules and having the mandate of the provisions of Section 80 IB(11B)(iv) - AT

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