Deduction under section 80-IB: auditor certification confirms convention centre eligibility and compliance for claimed tax deduction. Form 10CCBB prescribes the auditor's report for convention centres claiming deduction under section 80-IB: it requires identification and operational details, municipal/town planning approvals, a checklist of technical and facility specifications, computation particulars (conferences held, receipts, profit, deduction claimed) and a declaration by the auditor that books and returns are proper, the centre satisfies the conditions of section 80-IB, and the accounts give a true and fair view.
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Provisions expressly mentioned in the judgment/order text.
Deduction under section 80-IB: auditor certification confirms convention centre eligibility and compliance for claimed tax deduction.
Form 10CCBB prescribes the auditor's report for convention centres claiming deduction under section 80-IB: it requires identification and operational details, municipal/town planning approvals, a checklist of technical and facility specifications, computation particulars (conferences held, receipts, profit, deduction claimed) and a declaration by the auditor that books and returns are proper, the centre satisfies the conditions of section 80-IB, and the accounts give a true and fair view.
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