Filing Audit Report in Form 10CCB before filing ITR is only directory Not Mandatory: ITAT allows S.80IA Deduction [Read Order]

Filing Audit Report - Form 10CCB - ITR - ITAT - S.80IA Deduction - taxscan

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) allowed Section 80IA deduction as it considered filing the Audit Report in Form 10CCB before filing the Income Tax Return as merely directory and not mandatory for the year under consideration. The issue to be decided was whether the Form 10CCB is mandatorily to be…

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