Day: July 30, 2024

Orders passed u/s 148A(d) and 148 quashed for not providing copies of audit objection, all relevant documents and personal hearing  In a recent judgment, Hon’ble Allahabad High Court quashed the orders passed under Section 148A(d) and under Section 148 for not providing copies of audit objection, all relevant …

Technical defects can not be ignored in era of e-filing, AO was directed to consider revised Audit Report in Form 10CCB  In a recent judgment, ITAT Guwahati has held that technical defects can not be ignore in this new era of e-filing, Assessing Officer was directed to consider …

CPC not justified in disallowing deduction u/s 80JJAA when Audit Report was available on the date of processing the return – ITAT  In a recent judgment, ITAT Pune has held that CPC was not justified in disallowing deduction u/s 80JJAA when Audit Report though filed belatedly, was available …