The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) upheld the allowance of deduction by the Commissioner of Income Tax (Appeals) under section 10AA of the Income Tax Act,1961 on the ground of proper electronic-filing of form 56F by the assessee. Croygas Equipments Pvt. Ltd, the respondent assessee claimed for deduction under section 10AA…
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