TMI BlogDenial of deduction u/s 10AA - assessee contended that filing of Audit Report as required u/s.10AA(8) of...Denial of deduction u/s 10AA - assessee contended that filing of Audit Report as required u/s.10AA(8) of the Act, is procedural and directory in nature and thus, for non-filing of said Audit Report, deduction claimed u/s.10AA of the Act, cannot be denied - the assessee is not entitled for deduction u/s.10AA of the Act, for non-filing of Audit Report in Form No.56F as required u/s.10AA(8) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
