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Income Tax - Highlights / Catch Notes

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Deduction u/s 80IB - delayed filing of audit report in the ...

Case Laws     Income Tax

May 29, 2023

Deduction u/s 80IB - delayed filing of audit report in the prescribed Form 10CCB - As the assessee had failed to comply with the statutory conditions which rendered her eligible for claiming deduction u/s.80IB of the Act, therefore the benefit of deduction rightly denied - AT

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