Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Deduction u/s 80-IA - non-filing of Form 10CCB along with return of income - due to the technical glitches, Form 10CCB could not be uploaded on e-filing portal of the Income Tax Department - The reasons for non-filing of Form 10CCB along with return of income was on account of reasons beyond the control of the assessee and should not act as a bar to the allowability to the claim of deduction under section 80-IA. - AT
Deduction u/s 80-IA - non-filing of Form 10CCB along with return of income - due to the technical glitches, Form 10CCB could not be uploaded on e-filing portal of the Income Tax Department - The reasons for non-filing of Form 10CCB along with return of income was on account of reasons beyond the control of the assessee and should not act as a bar to the allowability to the claim of deduction under section 80-IA. - AT
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