Case Law Details
Case Name : Asst. CIT Vs. Dhir Global Industries (P.) Ltd. (ITAT Bangalore)
Related Assessment Year :
Courts :
All ITAT ITAT Bangalore
Exemption under section 10B-Availability-Return not filed by due date-Proviso to section 10B(1) which provides that no exemption under section 10B shall be allowed if return is not furnished by due date prescribed under section 139(1) is directory and not mandatory in nature. Therefore, in genuine cases exemption under section 10B may be allowed even if the return is not filed by the due date mentioned in section 139(1)
Asst. CIT Vs. Dhir Global Industries (P.) Ltd.
Bangalore bench of the Income-tax Appellate Tribunal
Counsel: R.S. Singhvi, for the Respondent q Stephen George, for the Appella...
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very useful Information….Thanks.
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