2016 (2) TMI 434

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..... d 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 Act. The Tribunal referred to the decisions of this Court, particularly in case of Zenith Processing Mills v. CIT reported in [1995 (9) TMI 37 - GUJARAT High Court ] to come to the .....

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..... Mr Sudhir M Mehta ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal, raising the following question for our consideration : 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 .....

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..... laim of deduction under section 80HHC of the Act. The Tribunal referred to the decisions of this Court, particularly in case of Zenith Processing Mills v. CIT reported in 219 ITR 721 to come to the conclusion that when the assessee had eventually filed such returns, though at the appellate stage, the same must be seen as sufficient compliance. In our opinion, the Tribunal committed no error. As no .....

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