Deduction claimed u/s 11(1)(a) - audit report was filed ...

Deduction Claim Allowed for Assessee u/s 11(1)(a) Despite Late Audit Report Submission in AY 2015-16.

January 20, 2023

Case Laws Income Tax AT

Deduction claimed u/s 11(1)(a) - audit report was filed belatedly - in the assessment year under consideration, viz., AY 2015-16, the requirement under the Act was to file audit report along with the return of income. Accordingly, in our view, the assessee has complied with the conditions prescribed in sec. 12(1)(b) by furnishing audit report along with the return of income - Claim allowed - AT

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Deduction claimed u/s 11(1)(a) - audit report was filed ...

Deduction Claim Allowed for Assessee u/s 11(1)(a) Despite Late Audit Report Submission in AY 2015-16.

January 20, 2023

Case Laws Income Tax AT

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