Rectification u/s 154 - Deduction u/s 80IB - audit report in ...

Case Laws Income Tax

August 12, 2022

Rectification u/s 154 - Deduction u/s 80IB - audit report in Form-10CCB was not filed along with the return of income - The ld. CIT(A) has rejected the appeals by holding that there was no mistake apparent from record. However, while holding so, he escaped the contents of Circular No.689 dated 24.8.1994 which clearly directs the Officers to allow rectification u/s. 154 for non filing of audit report or other evidence which could not be filed with the return of income. - Rectification allowed - AT

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Rectification u/s 154 - Deduction u/s 80IB - audit report in ...

Case Laws Income Tax

August 12, 2022

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