https://www.taxtmi.com/highlights?id=65531 Deduction u/s. 80-IA - Claim denied as return of income was not accompanied by the mandatory audit report as prescribed in Form No.10CCB - assessee has filed an audit report in Form No.10 CCB on 13.11.2017 and processing of return u/s. 143(1) of the Act was done by the A.O, CPC, Bengaluru on 23.03.2019, which is an event much after, the assessee is fully entitled to claim deduction u/s. 80-IA of the Act. - AT en-us Thu, 08 Sep 2022 17:33:33 +0530 Thu, 08 Sep 2022 17:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65531 Deduction u/s. 80-IA - Claim denied as return of income was not accompanied by the mandatory audit report as prescribed in Form No.10CCB - assessee has filed an audit report in Form No.10 CCB on 13.11.2017 and processing of return u/s. 143(1) of the Act was done by the A.O, CPC, Bengaluru on 23.03.2019, which is an event much after, the assessee is fully entitled to claim deduction u/s. 80-IA of the Act. - AT Highlights Income Tax Thu, 08 Sep 2022 17:33:33 +0530 https://www.taxtmi.com/highlights?id=65531