Prior disposal of reopening objections is mandatory before scrutiny notice; premature scrutiny invalidates reassessment and consequential assessment o...
Pre-registration safeguards do not require a hearing or preliminary inquiry before corruption FIR registration where cognizable offences are disclosed...
Deduction u/s 80-IA - non-filing of Form 10CCB before due date specified in section 44AB - The tribunal, after considering the arguments and relevant precedents, concurred with the Assessee's view that filing Form 10CCB before the due date was only directory and not mandatory. Therefore, they directed the Assessing Officer to allow the deduction claimed under Section 80-IA. As a result, the Assessee's appeal was allowed.
Deduction u/s 80-IA - non-filing of Form 10CCB before due date specified in section 44AB - The tribunal, after considering the arguments and relevant precedents, concurred with the Assessee's view that filing Form 10CCB before the due date was only directory and not mandatory. Therefore, they directed the Assessing Officer to allow the deduction claimed under Section 80-IA. As a result, the Assessee's appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4931 
