2008 (12) TMI 16

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..... sions of Section 80IA (7) would be complied with inasmuch as the same are directory and not mandatory – tribunal’s order require no interference – revenue’s appeal dismissed - 1041 of 2008 - - - Dated:- 12-12-2008 - BADAR DURREZ AHMED and RAJIV SHAKDHER JJ. CORAM:- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER Ms Prem Lata Bansal with Mr Sanjeev Rajpal, .....

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..... led along with the return, the benefit of Section 10A cannot be available to the assessee. Recently, we have considered the identical provisions of Section 80IA (7) in the case of CIT v. Contimeters Electricals Private Limited: ITA 1366/2008 decided on 02.12.2008 and held that as long as the audit report is filed before the framing of the assessment, the provisions of Section 80IA (7) would be .....

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