Deduction u/s 80-1A - not furnishing the report of audit in the ...

High Court: Missing Audit Report Form Isn't Grounds to Deny Income Tax Deduction u/s 80-1A.

July 4, 2013

Case Laws Income Tax HC

Deduction u/s 80-1A - not furnishing the report of audit in the prescribed form duly signed and verified by the accountant alongwith the return of income is no ground to deny the deduction - HC

View Source

← Previous Next →

Deduction u/s 80-1A - not furnishing the report of audit in the ...

High Court: Missing Audit Report Form Isn't Grounds to Deny Income Tax Deduction u/s 80-1A.

July 4, 2013

Case Laws Income Tax HC

You may also like:

Deduction u/s. 80-IA - Claim denied as return of income was not accompanied by the mandatory audit report as prescribed in Form No.10CCB - assessee has filed an audit...

Deduction u/s 80IB - No infirmity either in the procedure or in passing of intimation u/s 143 (1A) of the act as well as in denying deduction u/s 80 IB of the act to the...

Denial of deduction u/s 10AA - assessee contended that filing of Audit Report as required u/s.10AA(8) of the Act, is procedural and directory in nature and thus, for...

CBDT extends due date for filing Income Tax Returns and Tax Audit Reports

Deduction u/s 80-IA - non-filing of Form 10CCB along with return of income - due to the technical glitches, Form 10CCB could not be uploaded on e-filing portal of the...

A Unit of International Financial Services Centre shall not be considered as 'buyer' for TCS u/s 206C(1H) of the Income Tax Act, 1961, subject to conditions - the buyer...

Deduction u/s. 80(P)(2)(a)(i) - Due date for filing the return of income u/s 139(1) - The assessee cannot be denied deduction under Section 80P(2)(a)(i) of the Act if...

The Appellate Tribunal considered the disallowance of deduction claimed u/s 80-IA due to the assessee's failure to file Form no.10CCB on time. The Tribunal found that...

Deduction u/s 80-IA - Assessee not filed form No.10CCB alongwith return of income in original assessment proceedings - the audit report furnished at the time of...

Exemption u/s.11 - Denial of exemption audit report in form 10B was not furnished along with the return of income - audit report was filed by the assessee before the...

Penalty levied u/s 271B - tax audit report - In our view, strained relationship with the earlier CA would constitute reasonable cause. The tax authorities have pointed...

Exemption u/s 11 and 12 - assessee failed to file the Audit Report in Form 10B along with the Return of Income - None of the authorities had any occasion to verify Audit...

Deduction u/s 80P - Failure to file Tax Audit Report - assessee did not submit the audit report as per section 63 of the Karnataka State Co-operative Society Act, 1959 -...

Penalty u/s 271B - assessee had failed to get his account audited u/s 44AB - The assessee explained that the delay in furnishing the Audit Report was due to the death of...

Tribunal went wrong in allowing deduction under section 80HH and Section 80-I from the gross total income before granting deduction under section 35(2) of the Act,...

Quick Updates: