Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (4) TMI 272 - HC - Income TaxWhether Tribunal was justified in holding that even if the company did not fulfill the condition of sub section (5) of Section 32 AB, it is entitled for deduction u/s 32 AB – Held, yes - held that the filing of auditor's report along with return is not mandatory and in case, if it is not filed along with return, but filed subsequently and was available for consideration at the time of passing of the assessment order, deduction u/s 32 AB cannot be disallowed – revenue’s appeal dismissed
|