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PR. Commissioner of Income -Tax-Gandhinagar Versus Gandhinagar Telerads

Valid compliance for claiming of deduction u/s.10A - Whether the report in Form No. 56F not filed with return and also not during the course of assessment proceedings can be said be valid compliance for claiming of deduction u/s.10A? - Held that:- The statutory language contained in subsection ( 5) of section 10A of the Act with subsection (4) of section 80HHC of the Act which also insists on the assessee furnishing the report of the accountant for claim of deduction under section 80HHC of the A .....

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procedural requirement of filing of audition report in the prescribed format was not done. Undisputedly facts are that audit report was furnished even along with the return of the income, but in form No.3CB and 3CD and not in the prescribed format. This error was corrected before the appellate authority. No question of law arises. - Decided against revenue - Tax Appeal No. 58 of 2016 - Dated:- 1-2-2016 - Akil Kureshi And Mohinder Pal, JJ. For the Appellant : Mr Sudhir M Mehta ORDER ( Per : Honou .....

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, before the Assessing Officer though the assessee had filed its audit return in form No.3CB and 3CD as required under section 44AB of the Act, but had not filed audit report in Form No.56F as required under section 10A read with Section 16D of the Income Tax Rules. On such basis, the Assessing Officer disallowed the claim of deduction. CIT(Appeals) as well as the Tribunal reversed such decision and granted the claim. In particular, the Tribunal noted the statutory language contained in subsecti .....

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