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1 - 8 of 8 (0.20 seconds)Section 80IE in The Income Tax Act, 1961 [Entire Act]
Section 80HHC in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 80IB in The Income Tax Act, 1961 [Entire Act]
Section 80IA in The Income Tax Act, 1961 [Entire Act]
Goetze (India) Ltd. vs Cit on 24 March, 2006
DCIT. Cir-2, Kol. vs. M/s IKF Technologies Ltd. Page 5
"Deduction under s. 80-IB--Allowability--Claim not made in return--Assessee
having duly furnished the documents and submitted Form No. 10CCB during
assessment proceedings, claim for deduction under s. 80-IB by way of an
application was admissible--There was no requirement for filing any revised
return--No substantial question of law arises--Goetze (India) Ltd. vs. CIT (2006)
204 CTR (SC) 182 : (2006) 284 ITR 323 (SC) distinguished
Assessee having duly furnished the documents and submitted Form No. 10CCB
during assessment proceedings, claiming deduction under s. 80-IB which was not
claimed in the return, deduction is admissible even in the absence of a revised
return."
The Commissioner Of Income Tax vs M/S Ramco International Dhogri Road on 8 December, 2008
The relief was granted to the assessee in the other
assessment years. The ld. DR failed to bring anything contrary to the findings of the
ld. CIT(A). In the identical facts and circumstances, several courts have decided this
issue in favor of assessee. The Hon'ble Court of Punjab & Haryana in the case of CIT
Vs. Ramco International 332 ITR 306 has observed as under :
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