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No deduction U/s.10A if Assessee do not file ROI within the due date
Case Law Details
- Case Name
- Saffire Garments Vs Income-tax Officer (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Rajkot
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IN THE ITAT RAJKOT BENCH (special bench)
Saffire Garments
Versus
Income-tax Officer
IT APPEAL NO. 397 (RJT.) OF 2009
[ASSESSMENT YEAR 2006-07]
NOVEMBER 30, 2012
ORDER
A.K. Garodia, Accountant Member
This special bench has been constituted by Hon’ble President, ITAT u/s 255(3) of the Income tax Act, 1961 to consider and decide the following questions, which relate to the solitary issue arising out of the appeal filed by the assessee for the assessment year 2006-07 being I.T.A. No. 397/RJT/2009:-
“(a) Whether the proviso to Sec. 10A(1A) of the Income Tax Act, which says that no d...
