The court noted that the substantive requirement of providing the audit report to the assessing officer was met
The Delhi High Court has ruled that a deduction under Section 80-IA(7) of the Income Tax Act cannot be denied solely because the assessee failed to digitally file an audit report. In the case, the petitioner filed a Return of Income for AY 2013-14 on September 30, 2013, claiming deductions under Section 80-IA(4)(iv)(a) of the…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹1599 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now 
