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2014 (2) TMI 128 - HC - Income TaxEntitlement for deduction u/s 10A certificate required u/s.10A(5) of the Act having not been filed along with the return assessee produced the Form No.56F at the appellate stage - Held that:- The decision in Commissioner of Income-Tax And Another -vs- Ace Multitaxes Systems Pvt.Ltd. [2009 (1) TMI 260 - KARNATAKA HIGH COURT] followed - sub-section (7) of Section 80-IA of the Act does not cast any obligation on the assessee that the return must be accompanied by the audit report - For meeting the practical difficulties of the assessee, it is not necessary that in all cases, it must be accompanied by the audit report thus, the order of the Tribunal, declining to interfere with the order of the Appellate Authority is valid Decided in favour of Assessee.
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