Tag: Form 10CCB

Filing audit report in Form 10CCB within due date is mandatory. The assessee cannot claim deduction u/s 80-IA(7) he ground that Form 10CCB was filed before passing of assessment order – ITAT In a recent judgment, ITAT Raipur has held that the audit report in Form 10CCB had …

Submission of form 10CCB is directory in nature and not mandatory – ITAT In a recent judgment, the ITAT Amritsar has held that submission of form 10CCB is directory in nature and not mandatory and it is sufficient compliance if the said report is filed with the AO, …

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 …