Deduction u/s 80-IA - non-filing of Form 10CCB before due date ...

Tribunal Allows Deduction u/s 80-IA Despite Late Form 10CCB Filing, Ruling Deadline as Directory, Not Mandatory.

February 1, 2024

Case Laws Income Tax AT

Deduction u/s 80-IA - non-filing of Form 10CCB before due date specified in section 44AB - The tribunal, after considering the arguments and relevant precedents, concurred with the Assessee's view that filing Form 10CCB before the due date was only directory and not mandatory. Therefore, they directed the Assessing Officer to allow the deduction claimed under Section 80-IA. As a result, the Assessee's appeal was allowed.

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Deduction u/s 80-IA - non-filing of Form 10CCB before due date ...

Tribunal Allows Deduction u/s 80-IA Despite Late Form 10CCB Filing, Ruling Deadline as Directory, Not Mandatory.

February 1, 2024

Case Laws Income Tax AT

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