Deduction u/s 35(2AB) allowed as Form 3CL was issued late by the competent authority
May 19, 2023
Income Tax, ITAT
Deduction u/s 35(2AB) allowed as Form 3CL was issued late by the competent authority . Form 3CL issued by competent authority can not be ignored – ITATÂ ABCAUS Case Law Citation:ABCAUS 3743 (2023) (05) ITAT In the instant case, the assessee had challenged the order passed by the …