Case Law Details
Case Name : DCIT Vs Anoli Holdings Pvt. Ltd. (ITAT Ahmdabad)
Related Assessment Year :
Courts :
All ITAT ITAT Ahmedabad
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Requirement of filing audit report alongwith return of income is procedural in nature and audit report filed at the assessment stage shall be construed as sufficient compliance of the same for claiming deduction u/s 80IB.
Issue- The first ground is against allowing the claim of assessee u/s.80IB amounting to Rs.6,95,585/-. The assessee has claimed deduction u/s.80IB at Rs.6,95,585/- for claiming of deduction and audit report was not filed alongwith return. The A.O. gave reasonable opportunity
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