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• Venkateshwara Wires Pvt. Ltd. in ITA No. 53/Jaipur/2018 - In this case the deduction under section 80IA was allowed wherein the assessee has not filed the audit report in Form No. 10CCB along with return of income under section 139(1). The Tribunal did not accept the contention of the Revenue that since the audit report has not been filed along with the original return filed under section 139(1), even the revised return has been filed along with Form 10CCB. The Tribunal held that the deduction is allowable if the Form 10CCB is filed even along with valid revised return.