Deduction u/s. 10A not admissible based on defective Form 56F: ITAT Chennai

ACIT Vs Future Software Private Limited (ITAT Chennai)

ITAT Chennai held that Form 56F not signed by an accountant, as referred in section 10A(5) of the Income Tax Act, is defective and hence deduction under section 10A of the Income Tax Act not admissible. Accordingly, appeal of revenue allowed.

Facts- The prese

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