Rejection of deduction claimed u/s 80JJAA on mere technical defect is unsustainable

Ginza Industries Ltd Vs DCIT (ITAT Kolkata) ITAT Kolkata held that rejection of deduction claimed under section 80JJAA of the Income Tax Act on the basis of minor technical defect is unsustainable. Moreover, audit report has given complete clarity of the deduction. Facts- The assessee filed return of income for AY 2013-14 and AY 2014-15 by claiming deduction under section 80JJAA of the Income Tax Act. Case was selected for scrutiny through CASS followed by serving of valid notice u/s. 143(2) and 142(1) of the Act. Certain disallowances were made including partly allowing the deduction u/s. 80J...