2023 (4) TMI 1428

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...., Adv. For the Respondent : Mr. Subash Agarwal, Adv. ORDER The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 20th May, 2022 passed by the Income tax Appellate Tribunal, `B' Bench, Kolkata in ITA No.78/Kol./2022 for the assessment year 2019-20. The revenue has raised the following substantial question of l....

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....ty is not fatal to claim deduction under Section 80-IC of the Act. In the case of M/s. Winro Commercial (India) Ltd. vs. Principal Commissioner of Income Tax-1 and Anr., ITAT 237 of 2022, dated 22nd November, 2022, this Court had considered the similar issue where the assessee failed to attach the audit report of claim deduction along with the Return of income. That being only a procedural lapse, ....