Section 11 Deduction can’t be Denied for non-filing of Form 10B with ITR

JCIT Vs Gujarat Energy Development Agency (ITAT Ahmedabad)

Introduction: The case of JCIT vs Gujarat Energy Development Agency, as adjudicated by ITAT Ahmedabad, presents a profound perspective on the implications of non-filing an audit report in Form 10B with the income tax return (ITR). The focal point revolves around whether the deduction under Section 11 can be denied solely based on this.

Background of the Case: The Revenue contested against an order

Please become a Premium member. If you are already a Premium member, login here to access the full content.