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Income Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Revision u/s 263 by CIT - Allowability of claim of deduction u/s. ...

Income Tax

September 3, 2021

Revision u/s 263 by CIT - Allowability of claim of deduction u/s. 80IB(10) - In case Revenue authorities are not satisfied with the contents of the completion certificate issued by Bhopal Municipal Corporation, they have option to file a writ before the Hon'ble Jurisdictional High Court but certainly they cannot deny the claim of deduction u/s. 80IB(10) of the Act which the assessee has claimed after obtaining all necessary certificate as well as the certificate from the Chartered Accountant and having fulfilled all the requirements of the provisions of section 80IB(10). - AT

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