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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Entitlement for deduction u/s 10A – assessee produced the Form ...


Court Clarifies Section 10A Deduction: Audit Report Not Mandatory with Return if Submitted Later During Appeal.

February 4, 2014

Case Laws     Income Tax     HC

Entitlement for deduction u/s 10A – assessee produced the Form No.56F at the appellate stage - it is not necessary that in all cases, return must be accompanied by the audit report - HC

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