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2013 (7) TMI 87 - HC - Income TaxDeduction u/s 80-1A - Submission of Audit Report - Assessing Officer denied benefit u/s 80-1A unless report of audit is furnished alongwith the return of income - Held that:- emphasis in sub-section (7) of section 80-1A of the Act is to have the claim audited by an accountant, as defined in the explanation below sub-section (2) of section 288 of the Act and not furnishing the report of such audit in the prescribed form duly signed and verified by the accountant alongwith the return of income. - Following the decision of Gujarat Oil & Allied Industries versus I.T.O [1981 (9) TMI 141 - ITAT AHMEDABAD-C] - Decided against revenue.
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