80JJAA Deduction Allowed in Later 154 Order; Earlier Appeal Becomes Infructuous

Mantra Softech (India) Private Limited Vs DCIT (ITAT Ahmedabad)

80JJAA Deduction Already Allowed by Subsequent 154 Order—Original 154 Appeal Becomes Infructuous; ITAT Dismisses Appeal as Only Academic

The Assessee filed return for AY 2021-22 declaring ₹24.56 crore. While processing the return u/s 143(1), CPC disallowed ₹25,14,054 claimed as 80JJAA deduction, stating that Form 10DA was not fil

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