Case Law Details
Case Name : CIT Vs Shivanand Electronics (Bombay High Court)
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All High Courts Bombay High Court
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CIT Vs Shivanand Electronics (Bombay High Court)
The Bombay High Court considered a reference under Section 256(1) of the Income-tax Act, 1961, concerning whether non-compliance with the condition of filing an audit report was fatal to an assessee’s claim for deduction under Section 80J(6A) of the Act.
The assessee, a registered partnership firm engaged in the manufacture of electronics and electrical equipment, had claimed deductions under Section 80J for Assessment Years 1976-77 and 1977-78. These claims were initially allowed by the Income-tax Officer. However, the Commissioner of Inc...
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