ITAT: Deduction U/S 80IA IT Act Cannot be Disallowed on Failure of Form No.10CCB Submission - 19.05.2022

Income Tax Appellate Tribunal, Bangalore has observed that the Claim of deduction under Section 80IA of Income Tax Act, 1961 cannot be disallowed only for the omission of From NO.10CCB within the due date while the revised return was filed within due date.

Tags : Income Tax Appellate Tribunal Section 80IA From NO.10CCB due date

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