TMI BlogDisallowance of accumulation of income u/s 11(2) - Non-filing of audit report in Form 10CCB - when there...Disallowance of accumulation of income u/s 11(2) - Non-filing of audit report in Form 10CCB - when there was no assessment u/s 143(3) and the fact that the assessee has separately filed Form No.10 along with the Board Resolution, along with the covering letter dated 01.04.2009, it is a fit case where the AO should be directed to take note of Form No.10 and take a decision on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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