Tag: Form 10DA

Deduction u/s 80JJAA allowed for delayed filing of Form 10DA as Form 3CD showing the quantum of deduction was filed prior to one month from filing of return of income.  In a recent judgment, ITAT Bengaluru has allowed deduction u/s 80JJAA as Form 3CD showing the quantum of …

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 …

Revised Form 10DA for claiming new workmen wages deduction under section 80JJAA As per the amended section 80JJAA of the Income Tax Act, 1961 w.e.f 01-04-2017, where the gross total income of an assessee who is liable for tax audit u/s 44AB having business income, a deduction of …