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80JJAA Deduction allowed as Form 10DA Was Available with tax authorities Before CPC Processing
Case Law Details
- Case Name
- Akuntha Projects Pvt. Ltd. Vs Deputy Director (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Ahmedabad
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Akuntha Projects Pvt. Ltd. Vs Deputy Director (ITAT Ahmedabad)
The Income Tax Appellate Tribunal Ahmedabad allowed the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) confirming disallowance of deduction under Section 80JJAA of the Income-tax Act, 1961 for Assessment Year 2022–23. The dispute arose from an intimation issued under Section 143(1) by CPC, Bengaluru, which rejected the assessee’s claim of deduction amounting to ₹25,83,187 on the ground that Form 10DA (accountant’s report) was not filed within the prescribed time.
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