Deduction u/s 80IA of Income Tax Act cannot be disallowed on the failure of Form No.10CCB submission: ITAT [Read Order]

Deduction - Income Tax Act - Form No.10CCB - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench has held that the Claim of deduction under section 80IA of Income Tax Act 1961 cannot be disallowed only for the omission of From NO.10CCB within the due date while the revised return was filed within due date. The appellant assessee filed a return of income on…

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