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2019 (1) TMI 694 - AT - Income TaxEntitled to claim deduction u/s 80IB (10) - whether Form No. 10CCB has to file along with return of income or can be filed during the course of assessment proceedings? - Held that:- This issue has been decided by the coordinate bench of the Jaipur Tribunal in the case of Khetan Tiles Private Ltd. ( 2017 (8) TMI 607 - ITAT JAIPUR) by considering the decision of the Hon'ble Supreme Court in the case of CIT Vs. G.M. Knitting Industries (P) Ltd. [2015 (11) TMI 397 - SUPREME COURT] and has observed that even though necessary certificate in Form No. 10CCB along with return of income had not been filed, but same was filed before final order of the assessment was made, the assessee was entitled to claim deduction under section 80IB (10) of the Act. - Decided against revenue
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