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1 - 10 of 11 (0.22 seconds)Section 80J in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs A.N. Arunachalam on 19 January, 1994
In CIT
Vs. A.N. Arunachalam (1994) 122 CTR 87, the Hon'ble High Court of
Madras has held. that where the return filed by assessee was not
accompanied by the audit report as required by section 8OJ(6A), the
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Sai Radha Developers
assessee could still claim deduction under section 80J.
Commissioner Of Income Tax, Delhi ... vs Contimeters Electricals Privat ... on 2 December, 2008
In CIT Vs. Contimeters Electricals (P.) Ltd. [2009]
178 Taxmann 422, the Hon'ble High Court of Delhi has held that, the
provisions of section 80-IA(7) requiring filing of audit report along with
return were not mandatory but directory. If the audit report was filed at
any time before framing of assessment, then the requirement of section
80-lA(7) would be met.
Section 80IA in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Commissioner Of Income-Tax vs Berger Paints (India) Ltd. (No. 2) on 13 February, 2002
In CIT Vs. Berger Paints (India) Ltd. (No. 2)(2003)
126 Taxman 435, the Hon'ble High Court of Calcutta has held that,
furnishing of auditor's report on date of filing of return was not mandatory,
but only directory in nature, and, therefore, the assessee could not be
denied investment allowance merely on the ground that it failed to tender
the auditor's report on the date of filing of return.
Commissioner Of Income-Tax vs Gujarat Oil And Allied Industries on 8 September, 1992
In CIT Vs. Gujarat Oil & Allied Industries (1993) 201 lTR 325, the
Hon'ble High Court of Gujarat has held that, where an assessee could riot
file audit report along with return, but filed it later before completion of
assessment by ITO, he was entitled to deduction under section 80J.